The regulation of unpaid superannuation contributions: The Inspector-General of Taxation's review into the ATO's administration of the superannuation guarantee charge

Karen Streckfuss

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Abstract

The issue of employer superannuation contributions as an employee entitlement has traditionally received scant attention from labour law scholars. This may in part be because the Australian Taxation Office (ATO) is responsible for administering and enforcing the Superannuation Guarantee Charge (SGC) which is imposed on employers who do not pay the minimum amount of superannuation contributions.On 24 November 2010, the Assistant Treasurer and Minister for Financial Services and Superannuation, Bill Shorten released the Inspector-General of Taxation s Review into the ATO s Administration of the Superannuation Guarantee Charge (the Review).1 This report examines some of the Review s recommendations and argues that while its recommendation that more information be provided to employees about the payment of their superannuation contributions is laudable, more emphasis should be placed on data-matching and pro-active work in order to decrease the ATO s reliance on employee complaints as a driver of employer superannuation compliance.
Original languageEnglish
Pages (from-to)281 - 294
Number of pages14
JournalAustralian Journal of Labour Law
Volume24
Issue number3
Publication statusPublished - 2011

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