The Tax Office has recently developed new publications to help employers understand and meet their super obligations. These publications provide different levels of depth and detail, and are particularly valuable resources for new-to-business. 
 
New publications

• Common super contributions reporting errors - On 12 May 2009, we sent letters to individuals who we believed may have exceeded a super contributions cap in the 2007-08 financial year. The letters were based on contributions and income tax data we held at the time. However, the mail-out has identified contributions reporting issues in both our data and fund data that will affect your members' concessional and non-concessional contributions.
 
 

• Early December balancing company and superannuation fund income tax returns - electronic lodgment concession - Broadcast sent on 17 June 2009 to inform tax agents that the Lodgment Program 2009-10 introduces an electronic lodgment concession to 31 July 2009 for early December balancing substituted accounting period (SAP) clients.
 
 

• Tax treatment of transfers from foreign super funds - This information sets out the Australian tax treatment of a transfer from a foreign super fund. You may be subject to other obligations in the foreign country.
 
 

• 2009 standard distribution statement: guidance notes for fund managers - Standard distribution statement for use by managed funds to report tax information to resident individual investors for the 2009 income tax year. Includes guidance notes and sample statement.
 
 

• Self-managed super fund statistical report - March 2009 - Statistical reports for the self-managed super fund market for the period to March 2009.
 
 

• Superannuation holding accounts (SHA) special account - The Tax Office administers a collection system called the Superannuation holding accounts (SHA) special account to receive small superannuation amounts.
 

• The Superannuation guarantee (SG) eligibility decision tool helps employers work out their workers' eligibility for contributions under the superannuation guarantee law
 

• The Superannuation guarantee (SG) contributions calculator helps employers work out the amount they need to pay each quarter for their eligible employees, and
 

• The Superannuation guarantee charge statement and calculator tool helps employers work out the super guarantee charge amounts they owe for their employees, and prepare the super guarantee charge statement that the employer needs to lodge with the ATO.