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Superannuation - The Movie 2

This is the second educational movie by BusinessEase about the superannuation contribution responsibilities of employers. 

Free! - Click here to see segments from this movie.

Do you need to see this movie?  Can you answer these questions?

  • What is superannuation choice?
  • How is superannuation choice put in place?
  • When must an employer supply an employee with a Standard Choice Form?
  • What is the penalty for not providing superannuation choice?
  • What is the employer's default fund?
  • What are the requirements of the employer’s default fund?
  • What happens if an employee doesn’t fill in the Standard Choice Form correctly or returns it late?
  • What records need to be kept by employers?
  • What are the cut-off dates for making superannuation contributions?
  • What relationship does the Business Activity Statement have to making superannuation contributions?
  • What happens when the cut-off date for making superannuation contributions falls on a weekend or public holiday?
  • What is the Superannuation Guarantee Charge?
  • Why is the SGC a penalty?
  • When must a SGC statement be provided to the ATO?
  • What happens if an employer makes late superannuation contributions?
  • What makes up the Superannuation Guarantee Charge?
  • Why does the SGC requires an employer to pay more than the late contribution?
  • Is the SGC tax deductible?
  • When may late contributions be set-off against the SGC?

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[11 minutes 45 seconds] [33.2 mb] [Animated] [.wmv format]

AUD$16.50 Add to cart