My own super
If you operate your business as a sole trader or partnership, you are not an employee and the super guarantee rules don’t apply to you. Instead you can claim a tax deduction for any personal super contributions you make to a super fund, though be aware that limits apply.
If your business is a company or trust, you are likely to be an employee or director, and as such the superannuation guarantee conditions apply.
To find out more about your personal superannuation and retirement refer to Planning for retirement.