If employers fail to engage with the ATO by not replying promptly to their correspondence or not taking steps to resolve their super guarantee discrepancy, the ATO will take stronger action, including additional penalties.

They may also issue an estimate of a super guarantee charge liability, a garnishee notice or a director penalty notice.

The ATO take this approach with employers who:

• repeatedly fail to pay the correct amount of super guarantee
• attempt to obstruct the ATO’s ability to determine a super guarantee charge liability 
• repeatedly fail to keep appointments
• repeatedly fail to supply information without an acceptable reason
•  deliberately supply information that is irrelevant, inadequate or misleading
• engage in any culpable behaviour to delay the provision of information.