The Super Amnesty has now received royal assent . The amnesty allows employers to disclose and pay previously unpaid super guarantee charge (SGC), including nominal interest, that they owe their employees, for quarter(s) starting from 1 July 1992 to 31 March 2018. To be eligible for the amnesty you must meet certain criteria and lodge
https://www.ato.gov.au/Super/Self-managed-super-funds/Investing/Your-investment-strategy/