Key Dates

Key Dates


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Event Information:

  • Sat
    28
    Feb
    2015

    Superannuation Guarantee Charge Statement

    Due date for lodging the Superannuation guarantee charge (SGC) statement– quarterly and paying the super guarantee charge for quarter 2, 2014–15 if the employer did not pay enough contributions on time.

    Employers who lodge a Superannuation guarantee charge statement – quarterly can choose to offset contributions they paid late to a fund against their super guarantee charge for the quarter. They will still have to pay the remaining super guarantee charge to us.

    Note: The super guarantee charge is not tax deductible.

    For help with working out the super guarantee charge and preparing the Superannuation guarantee charge statement – quarterly, use our Super guarantee charge statement and calculator tool.

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