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AustraliaBAS & TaxUpdated: Sep 13, 2026
Validation Pending: The capabilities described for Australia are currently under review. Prefiler does not yet offer production-validated automated pre-filing intelligence for this jurisdiction.
Direct Answer
If you fail to pay employee Superannuation by the 28th day following the end of the quarter, it becomes non-tax-deductible. You must lodge a Superannuation Guarantee Charge (SGC) statement and pay interest and admin fees to the ATO.
Bank Date is What Matters
The ATO strictly looks at the date the funds clear the Small Business Superannuation Clearing House (SBSCH) or the super fund's bank account, not the date you clicked 'Pay' in your software.
The Disallowance Rule
If you pay late, the entire super payment loses its tax deductibility. This drastically increases your Company Tax liability. Auditors will specifically verify the bank statement clearing dates for the April, July, October, and January super deadlines.