SUPERANNUATION COMPLIANCE - THE PENALTY TRAP Superannuation compliance is a minefield. One mistake = ATO penalty. Your practice is handling: - Employer contributions (must be paid by June 30) - Contribution calculations (9.5%+ depending on modern award) - Member reporting (MySuper, choice funds) - Audit trail (proving contributions were made) - Amendments (if you miss a contribution, have to fix) - Client education (they don't understand obligations) One missed contri