The ATO has advised that in April 2013, it will be sending information directly to employer clients of tax agents with super guarantee obligations to remind them of a range of super reforms being implemented from 2013 to 2019. According to the ATO, this includes the increase in super guarantee payments (from 9% to 9.25% from 1 July 2013) and the removal of the upper age limit of 70 for making super guarantee contributions.

[LTN 53, 19/3/13]