Additional penalties may be imposed under Part 7 of the Superannuation Guarantee (Administration) Act 1992 on employers who fail to provide either:
- a Superannuation guarantee charge statement for a quarter by the due date, or
- information relevant to assessing their liability to pay the super guarantee charge for a quarter after being requested to do so.
The maximum Part 7 penalty is 200% of the amount of the super guarantee charge payable.
Last modified: 21 Sep 2023