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Super guarantee amnesty

11 March 2020

Super guarantee amnesty

On 6 March 2020, the Treasury Laws Amendment (Recovering Unpaid Superannuation) Act 2020 commenced. It provides a one-off amnesty to employers to pay any historical unpaid superannuation in full, without attracting the usual penalties associated with late or non-payment. 

We’re currently reviewing the Tax Agent Services (Specified BAS Services) Instrument 2016, which declares certain services as BAS services. In particular we’ll be looking at if the services in the Instrument should be expanded to include additional services relating to superannuation guarantee charge (SGC).

Although BAS agents may already provide some services relating to the SGC (such as preparing and lodging an SGC statement), our review is seeking to provide further clarity around the scope of services relating to the SGC that BAS agents are lawfully able to provide.

We will not commence any compliance action under the Tax Agent Services Act 2009 (TASA) against registered BAS agents on the basis of their provision of services that are subject to the review (including any services relating to the Super Guarantee Amnesty), until after the review is completed.

We may still take action against BAS agents for breaches of the Code of Professional Conduct or the TASA generally in relation to any services they provide.

Further information

Last modified: 15 April 2020