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Happyman(Newbie)Newbie
15 June 2023

I was told by my accountant EndureGo Tax that if I pay the superannuation late, I can not claim the deduction of the superannuation guarantee, is it true, they had shown an article on their website [ link removed by moderator]

2,252 views
3 replies
2,252 views
3 replies

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AriATO(Community Support)Community Support
19 June 2023

Hi @Happyman and @Silverrain


That is true. Not being able to claim a deduction is a consequence of paying super guarantee late or missing payments. When this happens you need to lodge a super guarantee charge statement and pay a super guarantee charge.


We have info about SGC on our website.

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Silverrain(I'm new)I'm new
15 June 2023

This confused me too. Waiting for the answer...

EndureGoTax888(I'm new)Registered Tax Professional
15 June 2023

Superannuation guarantee is deductible if paid on time, however, the superannuation guarantee must be paid to the nominated member fund account by the 28th of the following quarter end, if not, then you got until the 28th of the next month to do the Superannuation Guarantee Charge Statement, we had wrote an article on this topic and a detail explanation please have a look. https://www.endurego.com.au/deductibility-of-the-superannuation-guarantee-payment/

Most helpful reply

AriATO(Community Support)Community Support
19 June 2023

Hi @Happyman and @Silverrain


That is true. Not being able to claim a deduction is a consequence of paying super guarantee late or missing payments. When this happens you need to lodge a super guarantee charge statement and pay a super guarantee charge.


We have info about SGC on our website.

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If you pay superanuation guarantee late, can you still claim deduction on it | ATO Community