Employer super audits and reviews¶

Sometimes the ATO looks more closely at an employer's super. This might be a quick question about one payment, or a fuller review. Either way, it comes down to one thing: can you show that the right super was worked out and paid to each employee's fund on time? If your records answer that, a review is usually straightforward.

In one line

An ATO super review asks you to show the right super was worked out and paid on time for each employee — good records make that easy.

Why this matters¶

A letter from the ATO can feel alarming, but a review is really just a request to see evidence. If you keep clear records as you go, you are already prepared. The work is mostly showing what you have, not scrambling to rebuild it.

What you will learn¶

What an ATO super review involves
What records the ATO may ask for
How good records make a review straightforward

Understanding the concept¶

The ATO may contact you if something in its data does not add up, or as part of its normal checks. It may ask you to show that super was worked out correctly for each eligible employee and paid to their fund on time.

The ATO explains that super is only counted as paid on the date the fund receives it — not the date you sent it. So the evidence it looks for is proof the money reached the fund by the due date. That usually means things like fund receipts, confirmations, or bank records of the payments made.

The ATO requires employers to keep super records as evidence of meeting their obligations, and to keep them for at least five years. If you receive a contact letter or email and believe you paid in full and on time, the ATO says to review your records and fix any data issues so everything lines up.

Being ready is mostly about habit: keep the calculations, keep the payment confirmations, and make sure your payroll reporting matches what the funds received.

For accountants & bookkeepers

If a clearing house is used, the ATO treats super as paid only once the fund receives it — amounts held or processed by the clearing house after the due date count as late. Records should be kept in English (or easily converted to it) and retained for at least five years. Reconciling payroll reporting against fund confirmations each period is the simplest way to keep a review short.

Example¶

The ATO writes to Nina asking her to confirm super was paid on time for her staff over a period. Because she keeps her fund payment confirmations and her payroll records together, she can show what was owed for each employee and when the fund received it. The amounts match, she sends the evidence, and the review is closed without fuss.

Common mistakes¶

Keeping no proof of payment — the calculation alone does not show the fund was paid.
Relying on the date you sent super rather than the date the fund received it.
Not keeping records long enough — the ATO expects them kept for at least five years.

How this works in myaccountant¶

In the app — myaccountant keeps a record of the super worked out, reported and paid for each employee. If the ATO reviews your super, you can see what was owed and what was sent per employee, so you can gather the evidence and respond quickly.

Key points¶

An ATO review asks you to show super was worked out and paid on time per employee.
Super counts as paid only when the fund receives it, not when you send it.
Useful evidence includes fund confirmations and bank records of the payments.
Keep your super records for at least five years.
Good, matching records make a review quick and calm.

Learn next¶

General information only — not tax, super or financial advice.

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