As all employers (should) know, failing to contribute the minimum 9.5% of an employee’s “ordinary time earnings” (“OTE”) to super by the 28th day of the second month after the end of each quarter results in the Superannuation Guarantee Charge (�...

The Federal Government has announced a range of measures to help Australians in these strange and difficult times, including a relaxation of the preservation rules to allow super fund members to access their super in times of need. Members are already ...