Amendments

When the ATO receives your Super guarantee charge statement, it's treated as an assessment issued on that date.

You can ask for an amendment at any time within 4 years of the date the assessment was made. This is the date the ATO received your Super guarantee charge statement. You must provide copies of all supporting documents with your amendment request.

Objections

You can object to an ATO assessment of your super guarantee charge (SGC) liability within 60 days of the date the assessment was made.

To object to an assessment, you must:

• provide the ATO with the grounds for your objection in writing
• sign your statement (or have an authorised representative sign it) 
• provide the ATO with copies of the evidence to support your objection.

You must still pay the SGC, even if you're objecting or requesting an amendment to your assessment. But, if you're successful, the ATO will refund any overpayment.

You can't object to the general interest charge, although you can ask the ATO to remit it if the circumstances are exceptional.

Appeals and review process

If your objection is not allowed in full, you may:

• apply to the Administrative Appeals Tribunal for a review, or
• appeal to the Federal Court against the decision within another 60 days.