The ATO has confirmed that the SGC Amnesty proposed with loud media releases many months ago, Still does NOT apply.
They have confirmed that SGC compliance audits continue and all penalties still apply
$20 per period per employee etc etc
The proposed law to create the amnesty is yet to be passed by parliament. Our information is that it may never become law.
NOTE: Following the election (April 2019) we expect that all bets will be off and SGC compliance activity will be enhanced. Single Touch Payroll will make employers non-compliance (or compliance) obvious.
RECOMMENDATION: Inform all employers, do a review and get their SGC in order before the election.
NOTE: the statements from Labour as to their approach on SGC