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Do you fully understand the Superannuation Guarantee regime?
The Superannuation Guarantee (SG) Amnesty has refocused attention on the requirement for employers to meet their SG obligations. Even after 28 years, the rules continue to confound advisers, and many employers find the rules challenging to understand and comply with. Non-compliance is met with severe and multiple penalties. Recent case law has also shone a light on the perennial classification issue of employee versus contractor.
This refresher series will:
- Provide a timely refresher of the rules so that employers can ensure they comply with their obligations
- Ensure practitioners are armed with the information they need to advise their clients on whether they should utilise the SG Amnesty as it draws to a close
- Set out the ATO’s current position on the employee v contractor distinction.
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