So the long promised super amnesty has become law as of last Friday !! But it comes with a warning for employers who may have a liability. They need to act before 6th September. The tax office is warning businesses to come forward and admit if they failed to pay workers superannuation before a newly-introduced amnesty ends on September 6, or expect tougher penalties. The amnesty was finally written into law on Friday and is an "unusual" and "first-of-its-kind" opportunity for employers to avoid penalties, Australian Taxation Office deputy commissioner James O'Halloran said Affected employees should start reminding bosses now. Employers who settle the unpaid super dont just avoid penalties they can claim a deduction for arrears that occurred after 24 May 2018 The penalties include: administration component ($20 per employee per quarter) Part 7 penalty (up to 200% of the shortfall). Employers will still need to pay nominal interest on the unpaid amounts at 10%. The ATO further cautioned : The ATO will continue to conduct reviews and audits to identify employers not paying their employees SG. If we identify these employers before they come forward, they will not be eligible for the benefits of the amnesty. Who will be willing to outstare and outblink the ATO ?