If you employ any casuals you need to check to see if you should pay Superannuation.
There is a Small Business Supewrannuation Clearing House run by Medicare that you can use to pay Superannuation payments - see
http://www.medicareaustralia.gov.au/super/
For more information about superannuation guarantee and choice of superannuation fund obligations, call 131 020* or go to Employers superannuation essentials on the Australian Taxation Office (ATO) website at http://www.ato.gov.au then Businesses > Tax Topics A-Z > Superannuation