Superannuation Guarantee Charges – Highlighting the Pitfalls of Non-Compliance
Overview
Join us to answer all those questions you were afraid to ask about Super Guarantee Charges. Learn how to manage the risks to avoid getting it wrong.
The session will cover:
- The history of Superannuation Guarantee regime
- The statutory context and policy intent of the SG regime
- Employer Definition
- Payments for Salary or Wages
- Definitions
- Common law employees
- Case law vs independent contractors
- Employer Obligations:
- Payment to Designated Funds for Each Employee
- SG Charge is NOT Paid
- Reporting
- Commissioner’s Powers:
- Information
- Estimates
- Penalties
- Administrative Fees
- Directions to Pay
- Director Penalty Notices
Learning Outcomes:
Participants will gain an improved understanding of:
- Superannuation Guarantee obligations for Employers
- Current case law on employee vs contractor tests
- Managing the risks of ATO actions re SG compliance
- Consequences of non-compliance
Suited to:
Accountants, tax practitioners, BAS agents, lawyers and other practitioners serving small businesses, private groups and wealthy individuals.
This On Demand recording Includes:
- Recording of the Live Webinar, which can be viewed multiple times, for as long as required
- Presenters contact details for follow up questions
- CPD Quiz
- CPD Certificate
- CPD Report – Logged automatically
- PowerPoint Presentation
- Verbatim Transcript, with Searchability
- Supporting Documentation
Course syllabus
3 lessons
- Video – Superannuation Guarantee Charges – Highlighting the Pitfalls of Non-ComplianceVideo
- Feedback Survey QuestionsSurvey
- Knowledge QuizTest
Your presenter
Bruce CollinsTax Controversy Partners
is the founder and principal solicitor at Tax Controversy Partners Pty Limited, currently helping clients to resolve all types of tax issues with the ATO and SROs. Before moving into private practice in 2017, Bruce worked for over 35 years in the Tax Office, a third of this time as a Senior Executive in what is now Client Engagement Group, covering most ATO functions including Employer Obligations compliance. Bruce was the leader of the Technical & Case Leadership area in Private Wealth for several years prior to leaving the ATO, as well as having previously been the strategic, technical and compliance leader for many of the ATO’s audit programs. Bruce was the Senior Executive sponsor for ATO projects targeting employment taxes and potential Phoenix risks.
Bruce has an Accounting Certificate (1989), a First-Class Honours Degree in Law (1995), a Graduate Diploma in Legal Practice (1996), a Masters of Taxation (2003) and a Masters of International Taxation (2006). Bruce is a Chartered Tax Advisor with the Tax Institute, and is both a member of the Law Society of NSW and their Revenue Committee, and is both a member of the Law Council of Australia and current Chair of their SME Committee.