Employers having difficulty meeting their super obligations are encouraged to make a 'voluntary disclosure'. When this occurs, the ATO has discretion to consider partial or full remission of the Part 7 penalty to ensure that employers are treated appropriately.

Remission will be considered based on the circumstances of the case. Particular emphasis will be placed on the degree that the employer has attempted to comply with their super obligations and their compliance history.

For example, remission may be provided to employers who lodge a Super guarantee charge statement after the relevant due date but before audit action was started.

If you're unsure what action to take for your situation, phone the ATO on 13 10 20.

The ATO can also:

• provide assistance with completing a Super guarantee charge statement
• help you work out a payment plan, if you're unable to pay on time.