GPO Box 3335 MELBOURNE VIC 3001

<Title> <First Name> <Middle Name> <Surname> <Suffix><Organisation> <Address Line 1> <Address Line 2> <LOCALITY> <STATE> <POSTCODE> <COUNTRY>

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<Letter Date>

Are you paying superannuation to your eligible employees?
Dear Sir/Madam We are writing to you as you are an employer in the <insert industry name> industry. We are running an education and compliance campaign to help ensure that you meet your super obligations Our research indicates that your industry has a greater risk of not paying super to its eligible employees. Some common mistakes made by employers are listed below
 Not paying enough super contributions  Missing the quarterly cut-off dates (28 October, 28 January, 28 April, 28 July)  Not understanding that in sometimes you need to pay super for contractors, even

if the contractor quotes an Australian business number  Not keeping accurate records  Not passing an employee's tax file number on to their super fund  Not lodging a Superannuation guarantee charge statement if you’re late paying your employees’ super or don’t pay the correct amount What you can do As a part of this campaign, we will provide you with regular information through our free enewsletter, SME Communicator. You can subscribe to this e-newsletter, for regular tax and super updates by sending an email with ‘Subscribe’ in the subject line, to SMECommunicator@ato.gov.au We will also distribute information through your industry associations and magazines. Once the education campaign is complete, we may conduct audits targeting employers who do not comply with their super obligations. We understand that it’s not always possible to meet your obligations on time. If this happens you must let us know by lodging a superannuation guarantee charge statement with us. For more information Visit our website at www.ato.gov.au/employersuper for more information on super; or phone 13 10 20 between the hours of 8.00 am and 6.00 pm, Monday to Friday. Yours faithfully

<Deputy Commissioner’s Name> Deputy Commissioner of Taxation