The previously proposed Superannuation Guarantee (SG) Amnesty has been re-introduced into Parliament. Under the proposal, an employer will qualify if they disclose to the Australian Taxation Office (ATO) information which relates to their SG shortfall from 1 July 1992 – 1 January 2018, which was not previously disclosed. An employer has until 6 months after the bill receives Royal Assent to make disclosure to the ATO. Employers who are already being reviewed by the ATO for SG shortfall will be…