Small Business Superannuation Clearing House

Employer terms and conditions of use and access

User Note: Please complete this on-line form for your business to have access to, and use, the Small Business Superannuation Clearing House facility. Only persons who have the necessary authority to bind the business entity should complete this on-line form.

My business wishes to access and use the Small Business Superannuation Clearing House facility (the Clearing House) administered by the Australian Taxation Office. I, on behalf of my business, understand that my business' access and use of the Clearing House is subject to the following terms and conditions. My business agrees to comply with these terms and conditions.

  1. I, on behalf of my business, understand that:
    1. each time the business uses the Clearing House, it is on the basis that the business employs fewer than 20 employees;
    2. an employee is defined as any individual employee, regardless of whether they are employed on a full-time, part-time or casual basis;
    3. the Australian Taxation Office may monitor the business' access to the Clearing House, including for the purpose of assessing the business' eligibility to use the service;
    4. the business' superannuation guarantee obligation is discharged when payment of the correct superannuation guarantee contribution amount is accepted by the Clearing House before the relevant superannuation payment cut-off dates;
    5. a payment is considered not to have been accepted by the Clearing House if it is returned to the business (that is, the employer) or dishonoured. This may occur if:
      1. a superannuation fund has rejected the payment on the basis of insufficient or incorrect information provided by the employer; or
      2. the actual amount paid by the employer does not match the payment instructions provided by the employer; or
      3. a payment is dishonoured by my bank;
    6. in the instance/s where a payment is considered not to have been accepted, all liability for losses incurred by an employee as a result of late or non-payment of monies to a superannuation fund remains with the business (as the employer);
    7. BPAY ® and Electronic Funds Transfer (EFT) are the methods by which the business must deposit money to the Clearing House;
    8. when making a payment via BPAY®, to ensure funds are correctly allocated, I must use the Biller Code and Reference number specified by the Clearing House for my business;
    9. by using the Biller Code and Reference number details as specified for BPAY®, payments, the payer (that is, the employer) acknowledges the payment will be credited to the Clearing House for the purpose of meeting superannuation guarantee obligations;
    10. when making a payment via EFT, to ensure funds are correctly allocated, I must use the BSB and account number specified by the Clearing House for my business;
    11. by using the BSB and account number details as specified for EFT payments, the payer (that is, the employer) acknowledges the payment will be credited to the Clearing House for the purpose of meeting superannuation guarantee obligations;
    12. I will need to check with my financial institution of the daily cut-off time for same day EFT processing, for the purpose of meeting my superannuation guarantee obligations;
    13. the Clearing House is not responsible for monies deposited to an incorrect account number.
  2. I, on behalf of my business, appoint the Australian Taxation Office as my business' agent to inform the trustees of the relevant superannuation funds of the employee tax file numbers that I supply to the Australian Taxation Office.
  3. I, on behalf of my business, agree that it is my business' responsibility to ensure that the monies that my business deposits exactly match the instructions my business has provided.
  4. I, on behalf of my business, agree that:
    1. if a deposit is made to the Clearing House that does not match the instructions the business has provided, the Clearing House may return the monies to the bank account the business nominates in the Employer bank details section;
    2. emails in relation to Clearing House transactions will be emailed to the email address the business nominates in the Employer details section;
    3. if the status of the business' ABN changes, the business may no longer be entitled to use the Clearing House;
    4. my details and my business' details may be provided to the superannuation funds or their administrators to assist in the resolution of any problems;
    5. the Australian Taxation Office may suspend or revoke my business' access to the Clearing House at any time at its absolute discretion;
    6. inappropriate use of the Clearing House may result in deactivation of my user ID by the Australian Taxation Office;
    7. the Australian Taxation Office is not liable, and will be held harmless, where the Australian Taxation Office uses incorrect information provided by my business; and
    8. the Australian Taxation Office is not responsible for any failure in relation to any payments where my business does not provide correct bank account details.
  5. I agree to:
    1. keep my Clearing House user ID, password and any security details related to my business' access to the Clearing House confidential and secure;
    2. not permit any other person to use my Clearing House user ID and/or password to access the Clearing House; and
    3. change my secure access details regularly (including when required or prompted by the Clearing House and/or by the Australian Taxation Office).
  6. I, on behalf of my business, understand that:
    1. the Australian Taxation Office will deem any transaction using my Clearing House user ID and password to have been undertaken by me, on behalf of my business;
    2. my business' ability to access the Clearing House facility is contingent on services provided by telecommunications and internet service providers, and other external factors, and that the Australian Taxation Office cannot guarantee the availability of the Clearing House;
    3. it is my business' responsibility to make superannuation contributions by the relevant cut-off dates through alternate means in the event of the Clearing House being unavailable; and
    4. I am responsible for regularly accessing notices and information provided to the business by the Australian Taxation Office through the Clearing House.
  7. I, on behalf of my business, agree:
    1. to take responsibility for any action taken, or action initiated by the Australian Taxation Office as a result of an action taken, by anyone using my Clearing House user ID and password to access the Clearing House;
    2. that the Australian Taxation Office may make changes to the Clearing House at any time without any prior notice being given to me;
    3. that the Australian Taxation Office may notify me of changes to the Clearing House through information and notices available to me when I access the Clearing House; and
    4. that, to the extent permitted by law, the Australian Taxation Office is not liable to me or my business for any claim, loss, liability or expense incurred by me or my business in my business' access and use of the Clearing House.
Jurisdiction
  1. These terms and conditions are governed by the laws of the Australian Capital Territory. All parties submit to the jurisdiction of the courts of the Australia Capital Territory.

Records and dealing with information

  1. I, on behalf of my business, acknowledge that the existence of records in the Clearing House does not absolve my business of any obligation to keep full and accurate records in relation to superannuation, including obligations imposed on my business by legislation and the Australian Taxation Office.
  2. I, on behalf of my business, agree to provide, on request, evidence acceptable to the Commonwealth of my compliance with these terms and conditions and of the accuracy of any information provided, and agree to take all reasonable steps to ensure that any employees, contractors or subcontractors of the business cooperate fully with any audit procedures conducted by the Commonwealth.

General requirements

  1. I, on behalf of my business, agree not to represent myself or my business as an agent of the Commonwealth, or as in any way being endorsed by the Commonwealth.
I declare
  1. I declare that, at the time of completing this form, my business employs fewer than 20 employees and is therefore entitled to use the Clearing House provided by the Australian Government free of charge.
  2. I declare that, to the best of my knowledge, all employee information entered using the Add/edit employees form is true and correct.
  3. I declare that, all employee superannuation fund choice information entered by me using the Add/edit employees form is a true and correct representation of the information the employee provided to my business.

Note: Giving false or misleading information is a serious offence.

Privacy note

The Australian Taxation Office is a government agency bound by the Privacy Act 1988 in terms of collection and handling of personal information and tax file numbers (TFNs). For further information about privacy law notices please go to ato.gov.au/privacy

Notice to employers

To ensure that your business' employees are made aware of how the Australian Taxation Office intends to use and disclose the information collected by the Clearing House, we ask that you provide your business' employees with an employee privacy note print out.

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Acknowledgement
By ticking this box you acknowledge that:
  1. you have read and understand the above terms and conditions and are proceeding to continue the registration of your business; and
  2. you have the necessary authority to bind your business entity; and
  3. the business accepts and will comply with the above terms and conditions, and that, in consideration of that acceptance and agreement to comply with those terms and conditions, the Commonwealth will provide access to the Clearing House.

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