Superannuation – ATO SGC penalty objection


ATO objection template example (superannuation guarantee charge)

This is an example template you can use if you want to object against a penalty or penalties levied by the ATO for superannuation.

It is a template and includes some example arguments, contentions and submissions.

It also includes 15 minutes of free support on how best to use it.


The penalties for failure to pay superannuation on time (and lodging an SGC statement late) are harsh.  The penalty is 200% and then this can be remitted.  The ATO officers use either PS LA 2019/1 (withdrawn with effect 8 September 2020) or PS LA 2020/4 (withdrawn with effect from 24 November 2021) or PS LA 2021/3.

It is important to read PS LA 2019/1 or PS LA 2020/4 or PS LA 2021/3 (which ever applies) before filling in this template.    The most important themes are taking action as soon as possible, being proactive, and if you weren’t, then having a reason which explains why you weren’t.

If you need to take this further (to the AAT or Federal Court) you will be limited to the grounds you set out in the objection.  For this reason, all grounds, including alternate arguments, need to be included.

It includes some examples of contentions, facts, technical arguments and submissions but these are for illustrative purposes only.

If you have purchased this template you are entitled to a free 15 minutes support on how to use it.  Please call 02 7200 8200 to claim your free 15 minutes of support.


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