C2005-12 Changed Superannuation Guarantee Reporting

The Commonwealth Government has amended the Superannuation Guarantee (Administration) Act 1992 by removing the requirement for employers to report superannuation guarantee (SG) payments to eligible employees on a quarterly basis. This is effective for all contributions made on or after 1 January 2005.

There is no requirement for existing reporting arrangements to cease as a result of the Commonwealth change.

Employers only need to continue reporting information to employees where this is required under awards or agreements. Employees covered by Federal industrial awards must generally receive notification of the amount of superannuation contributions paid, and the fund they are paid to, on their payslips. Further information on Commonwealth industrial requirements may be obtained from the Sydney Office of the Commonwealth Department of Employment and Workplace Relations telephone 9246 0600.

Employers are still required to make SG payments at least once per quarter as indicated in the following table. If SG contributions are not made by the quarterly due dates then the employer must lodge an SG statement and pay the SG charge.

quarterly dates for superannuation due dates for employer to make 
guarantee superannuation guarantee contributions

1 January - 31 March 28 April
1 April - 30 June 28 July
1 July - 30 September 28 October
1 October - 31 December 28 January

Superannuation funds will continue to issue member statements to scheme members. Members of NSW public sector superannuation schemes may also check their accounts online at www.firststatesuper.nsw.gov.au and www.statesuper.nsw.gov.au or by calling:

• First State Super (FSS) 1300 650 873
• State Super Scheme (SSS) 1300 130 096
• State Authorities Super Scheme (SASS) 1300 130 095
• Police Superannuation Scheme (PSS) 1300 130 097
• Deferred Benefits 1300 130 094

between 8.30am and 5.30pm Monday to Friday.

Further information is available from the Australian Tax Office Superannuation Information line 13 10 20 between 8:00 am and 6:00 pm Monday to Friday.

C Gellatly
Director-General