The Federal Government has announced another attempt at offering
an amnesty to employers who have not complied with superannuation
guarantee legislation.
The first try at this was announced in May 2018, with a 12-month
window (from the date of announcement) to self-report for
non-complying businesses. The only problem was that the Government
could not get the legislation through the Senate, and it lapsed in
April 2019 when the election was called.
Nevertheless, a number of employers did take up the apparent
opportunity to self-report without penalty, on the basis of the
proposal as announced, but which never became law, and were
therefore exposed to the penalties arising from the original
non-compliance. So, the ATO had to remit penalties to avoid the
employers from suffering serious consequences from having relied on
the Government's announcement.
