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
05
JunMid-Market Family Groups in 2026: The 12-Month Restructure Window Before 2027 Reforms Land
Three of the largest private-group reforms in a decade land between July 2027 and July 2028: negative gearing, CGT 30% floor, and the discretionary trust minimum tax. A practitioner’s read for mid-market family groups in Melbourne and Brisbane — and how to use the 2027–2030 rollover window. By Lily Zhang, CPA.
02
JunEOFY 2026 华人个人纳税人省税完全指南：6/30 前必做的 7 个动作 + 海外收入合规新现实（墨尔本与布里斯班）
距离 6/30 EOFY 只剩 4 周。华人个人纳税人省税实操：carry-forward super 让额 6/30 永久失效、WFH、捐款、私保——外加中文版独家章节「华人最容易漏报的 5 类收入」（海外利息/房租/股票/加密/副业平台），ATO 已能通过 CRS 数据匹配看到。Lily Zhang CPA 撰。
Share
