Employers are reminded that, in relation to their SG obligations for the quarter ending 31 December 2023, the due date is 28 January 2024.
If the correct amount of SG is not paid by an employer on time, they will be liable to pay the SG charge, which includes a penalty and interest component.
The SG rate is 11% for the 2024 income year.
Please note: Many of the comments in this publication are general in nature and anyone intending to apply the information to practical circumstances should seek professional advice to independently verify their interpretation and the information’s applicability to their particular circumstances.
Reminder of December 2023 Quarter Superannuation Guarantee (‘SG’)
Related Posts
15
Jul留学生在澳洲第一次报税：要不要报、能不能退、别踩这 3 个坑（2026）
第一次收到 ATO 报税提醒，很多留学生都懵：到底要不要报？打工被扣的税能退吗？Medicare 那 2% 能免吗？这篇把留学生第一次报税该弄懂的几件事讲清楚，数字全部标 ATO 官方来源。
14
JulPayday Super Is Live: The July 2026 Trap for Melbourne and Brisbane Employers
Payday Super started on 1 July 2026. July is the one month where the old quarterly system and the new 7 business day rule run side by side: the June quarter is still due 28 July, and any contribution received on or before that date is applied to the June quarter first. Here is what changed, the ordering rule that catches employers out, how the new super guarantee charge works, and what to check in your payroll this week. By Lily Zhang, CPA.
Share
