The requirement for employers to report superannuation guarantee payments is removed for all employers from 1 January 2005. However, there is no requirement for employers to cease reporting and existing reporting arrangements may be retained. There may be advantages in continuing to report in terms of employee relationships and minimising employee enquiries, particularly where processes are already in place.

Employers who are covered under the Australian workplace legislation and award agreements that require them to report superannuation contributions on payslips must continue to do so.

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...back to 23 December 2004


Further information:
Australian Taxation Office website