- As some dates may vary, please ensure you contact the Australian Taxation Office to double check any dates in question.
- When the due date for lodgment or payment falls on Saturday, Sunday, or public holiday, may be done on the next business day.
Note: This includes companies and super funds, but excludes large/medium taxpayers and head companies of consolidated groups.
Lodge and pay quarter 1, 2019–20 Superannuation guarantee charge statement - quarterly if the employer did not pay enough contributions on time.
Employers lodging a Superannuation guarantee charge statement - quarterly can choose to offset contributions they paid late to a fund against their super guarantee charge for the quarter. They still have to pay the remaining super guarantee charge.
Note: The super guarantee charge is not tax deductible.
Use our Super guarantee charge statement and calculator tool to work out the super guarantee charge and prepare the Superannuation guarantee charge statement – quarterly.