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 strong action. This may include additional penalties.

The ATO may also issue an estimate of a super guarantee charge (SGC) liability, a garnishee notice or a director penalty notice.

The ATO will 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 SGC 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.