Super guarantee amnesty ends 7 September 2020

This is your last chance to apply for the super guarantee amnesty to catch up on past unpaid super, without incurring a penalty or paying administration fees.

To be eligible for the amnesty:

  • the unpaid super must be for a quarter between 1 July 1992 and 31 March 2018
  • you must not have already disclosed the shortfall to us
  • we must not already be examining the shortfall
  • we must receive your application by 11.59pm local time 7 September 2020.

If you can’t pay the full amount, ATO can work with you on a payment plan to suit your circumstances.

Tax deduction for amnesty payments

Any amnesty amounts you pay before 7 September 2020 are tax deductible. To make a payment you’ll need your payment reference number (PRN).

ATO encourages businesses to lodge their applications early and your PRN will be sent within 14 business days of receiving your application.

If you don’t lodge your amnesty application by mid-August, you can request your PRN earlier – see Obtain your payment reference number for the details.

Source: https://www.ato.gov.au/Business/Business-bulletins-newsroom