The ATO has confirmed that an employer cannot claim an input tax credit where it pays an expense on behalf of a super fund, as the supply is not made to the employer; but to the super fund.
If the super fund is registered for GST, then the super fund may be able to claim an input tax credit (or a reduced input tax credit if the requirements in Division 70 of the GST Act are otherwise satisfied).
The rules relating to GST are more complicated for super funds than for other entities, so please contact our office if you would like to discuss this issue.