The payroll tax sting in the Superannuation Guarantee Amnesty tail

Hayley Lock & Andy Larmour explain why employers are right to consider the potential flow-on implications for payroll tax and the various disclosure requirements.

A question we have been asked lately has been whether there are any payroll tax implications arising from making a disclosure under the Superannuation Guarantee Amnesty (the SG Amnesty) that ended on 7 September 2020. In this article, we explain why employers are right to consider the potential flow-on implications for payroll tax and the disclosure requirements from a payroll tax perspective in each State/Territory. Background The SG Amnesty allowed employers to make disclosures on a volu...

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Authors: Hayley Lock, Andrew Larmour

Published Date: 09 December 2020