Guidance on deducting super contributions via small business clearing house

Practical Compliance Guideline PCG 2020/6 sets out the ATO’s approach to the timing of income tax deductions for superannuation contributions made through the Small Business Superannuation Clearing House (SBSCH).

This approach does not apply to contributions made through a clearing house other than the SBSCH. The guideline applies before and after the date of issue and was previously issued as draft PCG 2019/D8.