Overview and list of recommendations

[1]        See recommendations 12, 13 and 19, as well as related recommendations 17, 27, 28, 29 and 30 for measures relating to the ATO's interaction with other agencies.

[2]        See recommendations 1 and 2.

[3]        See recommendation 16.

[4]        See recommendations 3, 5, 31 and 32.

Chapter 1 - Introduction

[1]        Journals of the Senate, No. 23, 1 December 2016, p. 754.

[2]        Journals of the Senate, No. 23, 1 December 2016, pp. 754–755.

[3]        Senate Standing References Committee on Economics, Superannuation Guarantee non‑payment, www.aph.gov.au/Parliamentary_Business/Committees/Senate/Economics/SuperannuationGuarantee (accessed 1 March 2017).

Chapter 2 - Background

[1]        Australian Taxation Office, Submission 6, p. 5.

[2]        Inspector-General of Taxation, Submission 21, p. 1.

[3]        Australian Taxation Office, Submission 6, p. 6.

[4]        Australian Taxation Office, When to pay super, www.ato.gov.au/Business/Super-for-employers/Paying-super-contributions/When-to-pay-super/, (accessed 2 March 2017).

[5]        Australian Taxation Office, Submission 6, pp. 6–7.

[6]        Australian Taxation Office, Submission 6, p. 7.

[7]        Australian National Audit Office, Promoting Compliance with Superannuation Guarantee Obligations, Audit Report No. 39, 2014-15, p. 14, www.anao.gov.au/sites/g/files/net2766/f/ANAO_Report_2014-2015_39.pdf (accessed 15 March 2017).

[8]        Australian Taxation Office, Submission 6, p. 5.

[9]        Australian Taxation Office, Submission 6, p. 6.

[10]      Australian National Audit Office, Promoting Compliance with Superannuation Guarantee Obligations, Audit Report No. 39, 2014-15, p. 37.

[11]      Australian Taxation Office, Submission 6, p. 5l; see also Australian National Audit Office, Promoting Compliance with Superannuation Guarantee Obligations, Audit Report No. 39, 2014-15, pp. 37–38.

[12]      Australian National Audit Office, Promoting Compliance with Superannuation Guarantee Obligations, Audit Report No. 39, 2014-15, pp. 37–38.

[13]      Industry Fund Services, Submission 53, p. 1.

[14]      Australian National Audit Office, Promoting Compliance with Superannuation Guarantee Obligations, Audit Report No. 39, 2014-15, p. 14.

[15]      Australian Taxation Office, Submission 6, p. 37. See also Chapter 6.

[16]      Australian Taxation Office, Submission 6, p. 27.

[17]      Senate Select Committee on Superannuation and Financial Services, Enforcement of the Superannuation Guarantee Charge, April 2001, pp. xi–xii, www.aph.gov.au/Parliamentary_Business/Committees/Senate/Former_Committees/superfinan/completed_inquiries/index (accessed 17 March 2017).

[18]      Inspector-General of Taxation, Review into the ATO's administration of the Superannuation Guarantee, 2010, https://cdn.tspace.gov.au/uploads/sites/16/2014/12/super-guarantee-charge.pdf (accessed 17 March 2017).

[19]      Inspector-General of Taxation, Submission 21, pp. 1–2.

[20]      Australian National Audit Office, Promoting Compliance with Superannuation Guarantee Obligations, Audit Report No. 39, 2014-15.

[21]      Mr Andrew Morris, Executive Director, Australian National Audit Office, Committee Hansard, 3 March 2017, p. 30.

[22]      Australian National Audit Office, Promoting Compliance with Superannuation Guarantee Obligations, Audit Report No. 39, 2014-15, pp. 28–30.

[23]      Inspector-General of Taxation, Submission 21, p. 2.

[24]      Inspector-General of Taxation, Review into the ATO's Employer Obligations Compliance Activities – Terms of Reference and Submission Guidelines, http://igt.gov.au/publications/reports-of-reviews/atos-approach-to-employer-obligations-compliance-activities/ (accessed 6 March 2017).

[25]      Inspector-General of Taxation, Submission 21, p. 2.

[26]      The Hon Kelly O'Dwyer MP, Minister for Revenue and Financial Services, 'Government acting on Super Guarantee non-compliance', Media release, 25 January 2017.

[27]      Australian Taxation Office, answers to questions on notice, 10 February 2017 (received 27 February 2017), p. 2.

[28]      Australian Taxation Office, answers to questions on notice, 10 February 2017 (received 27 February 2017), pp. 1–2.

[29]      Australian Taxation Office, answers to questions on notice, 10 February 2017 (received 27 February 2017), p. 4.

Chapter 3 - Extent of SG non-payment

[1]        For the purposes of this report, the term 'non-payment of SG' also refers to the delayed or underpayment of SG.

[2]        Industry Super Australia, Submission 7, p. 3.

[3]        Sham contracting refers to a situation where an employer attempts to disguise an employment relationship as an independent contracting arrangement, usually for the purpose of avoiding responsibility for employee entitlements.

[4]        Industry Super Australia, Submission 7, p. 3.

[5]        Industry Super Australia, Submission 7, pp. 2–3.

[6]        Industry Super Australia, Submission 7, p. 5.

[7]        Industry Super Australia, Submission 7.1, p. 1.

[8]        Industry Super Australia, Submission 7.1, p. 7.

[9]        Industry Super Australia, Submission 7.1, p. 1.

[10]      Ms Isabelle Favre, Senior Director, Australian National Audit Office, Proof Committee Hansard, 3 March 2017, p. 32.

[11]      Mr Andrew Morris, Executive Director, Australian National Audit Office, Proof Committee Hansard, 3 March 2017, p. 33.

[12]      Australian Taxation Office, Submission 6, p. 12.

[13]      Australian Taxation Office, Submission 6, p. 12.

[14]      Australian Taxation Office, Submission 6, p. 12.

[15]      Australian Taxation Office, Submission 6, p. 11. Note: The identification of a 'tax gap' is an approach which seeks to estimate, through the use of macro analysis, the theoretical incidence of non-payment.

[16]      See Inspector-General of Taxation, Review into the ATO's administration of the Superannuation Guarantee, 2010;  Australian National Audit Office, Promoting Compliance with Superannuation Guarantee Obligations, Audit Report No. 39, 2014-15.

[17]      Mr James O'Halloran, Deputy Commissioner, Superannuation, Australian Taxation Office, Proof Committee Hansard, 25 January 2017, p. 12.

[18]      Mr James O'Halloran, Deputy Commissioner, Superannuation, Australian Taxation Office, Proof Committee Hansard, 25 January 2017, p. 12.

[19]      Mr James O'Halloran, Deputy Commissioner, Superannuation, Australian Taxation Office, Proof Committee Hansard, 25 January 2017, p. 12.

[20]      Australian Taxation Office, answers to questions on notice, 3 March 2017 (received 17 March 2017), p. 2.

[21]      Mr James O'Halloran, Deputy Commissioner, Superannuation, Australian Taxation Office, Proof Committee Hansard, 25 January 2017, p. 14.

[22]      Mr Ali Noroozi, Inspector-General of Taxation, Proof Committee Hansard, 3 March 2017, p. 52.

[23]      Mr Ali Noroozi, Inspector-General of Taxation, Proof Committee Hansard, 3 March 2017, p. 52.

Chapter 4 - Impact of SG non-payment

[1]        For the purposes of this report, the term 'non-payment of SG' also refers to the delayed or underpayment of SG.

[2]        Cbus, Submission 48, p. 2. See also Council on the Ageing, Submission 52, p. 3; Construction, Forestry, Mining and Energy Union, Submission 54, p. 6.

[3]        Association of Super Funds of Australia, Submission 30, p. 4.

[4]        Women in Super, Submission 45, p. 3.

[5]        Mr Liam O'Brien, Victorian Branch Assistant Secretary, Australian Workers' Union, Proof Committee Hansard, 14 March 2017, p. 8.

[6]        Chartered Accountants Australia and New Zealand, Submission 27, pp. 2–3.

[7]        CPA Australia, Submission 32, p. 1.

[8]        Inspector-General of Taxation, Submission 21, p. 3.

[9]        Mr Kamal Farouque, Principal, Maurice Blackburn Lawyers, Proof Committee Hansard, 14 March 2017, p. 8. See also National Foundation for Australian Women, Submission 1, p. 3.

[10]      Mr Kamal Farouque, Principal, Maurice Blackburn Lawyers, Proof Committee Hansard, 14 March 2017, p. 8.

[11]      Textile, Clothing and Footwear Union of Australia, Submission 50, pp. 17, 21.

[12]      Textile, Clothing and Footwear Union of Australia, Submission 50, p. 17.

[13]      National Foundation for Australian Women, Submission 1, p. 2. See also Women in Super, Submission 45, p. 2.

[14]      Women in Super, Submission 45, p. 2.

[15]      Inspector-General of Taxation, Submission 21, p. 3.

[16]      Anglicare Australia, Submission 2, p. 2.

[17]      Australian Chamber of Commerce and Industry, Submission 49, p. 4.

[18]      Construction, Forestry, Mining and Energy Union, Submission 54, p. 6.

[19]      Australian Council of Trade Unions, Submission 51, p. 12.

[20]      Industry Super Australia, Submission 7.1, p. 8.

[21]      Inspector-General of Taxation, Submission 21, p. 3.

[22]      Australian Council of Trade Unions, Submission 51, p. 12.

[23]      Inspector-General of Taxation, Submission 21, p. 3.

[24]      Industry Super Australia, Submission 7.1, p. 8.

[25]      Industry Super Australia, Submission 7.1, p. 7.

[26]      Cbus, Submission 48, p. 2.

Chapter 5 - The causes of SG non-payment

[1]        Cbus, Submission 48, p. 9.

[2]        Australian Council of Trade Unions, Submission 51, p. 6.

[3]        Australian Taxation Office, Submission 6, p. 13.

[4]        Australian Taxation Office, Submission 6, p. 13.

[5]        For example, see Housing Industry Association, Submission 28, p. 2; Council of Small Business Australia, Submission 33, pp. 1–3.

[6]        Australian National Audit Office, Promoting Compliance with Superannuation Guarantee Obligations, Audit Report No. 39, 2014-15, p. 15.

[7]        Australian Taxation Office, Submission 6, p. 13.

[8]        See ISA, Submission 7.1; Anglicare Australia, Submission 22; National Foundation for Australian Women, Submission 1; Council on the Ageing, Submission 52;  Council of Small Businesses Australia, Submission 33; Australian Institute of Superannuation Trustees, Submission 37; Women in Super, Submission 45; Construction, Forestry, Mining and Energy Union, Submission 54.

[9]        ISA, Submission 7.1, p. vi.

[10]      National Foundation for Australian Women, Submission 1, p. 2.

[11]      Women in Super, Submission 45, p. 3.

[12]      Anglicare Australia, Submission 22, p. 3.

[13]      Council of Small Business Australia, Submission 33, p. 6.

[14]      Australian Institute of Superannuation Trustees, Submission 37, pp. 22– 23.

[15]      Australian Institute of Superannuation Trustees, Submission 37, p. 21.

[16]      Australian Institute of Superannuation Trustees, Submission 37, p. 23.

[17]      Senate Select Committee on Superannuation, Super Guarantee–Its Track Record, February 1995.

[18]      Senate Select Committee on Superannuation and Financial Services, Enforcement of the Superannuation Guarantee Charge, April 2001.

[19]      Senate Select Committee on Superannuation and Financial Services, Enforcement of the Superannuation Guarantee Charge, April 2001, p. 99.

[20]      Australian Taxation Office, Superannuation Guarantee Determination SGD 2006/2, 28 June 2006, www3.austlii.edu.au/au/other/rulings/ato/ATOSGD/2006/sgd2006-02/sgd2006-02.html (accessed 21 March 2017).

[21]      Australian Institute of Superannuation Trustees, Submission 37, p. 24.

[22]      Australian Institute of Superannuation Trustees, Submission 37, p. 24.

[23]      Industry Super Australia, Submission 7.1, p. v.

[24]      Chartered Accountants Australia and New Zealand, Submission 27, p. 4.

[25]      Australian Council of Trade Unions, Submission 52, p. 9.

[26]      Cbus, Submission 52, pp. 14–17.

[27]      Industry Super Australia, Submission 7.1, p. 8.

[28]      Mr James O'Halloran, Deputy Commissioner, Superannuation, Australian Taxation Office, Proof Committee Hansard, 3 March 2017, p. 20.

[29]      Mr David Denney, Branch Manager, Department of Employment, Proof Committee Hansard, 

3 March 2017, pp. 20–21.

[30]      Department of Employment, answers to questions on notice, 3 March 2017 (received 15 March 2017), p. 1.

[31]      Australian Taxation Office, answers to questions on notice, 3 March 2017 (received 17 March 2017), p. 1.

[32]      Australian Taxation Office, answers to questions on notice, 3 March 2017 (received 17 March 2017), p. 1.

[33]      Australian Taxation Office, answers to questions on notice, 3 March 2017 (received 17 March 2017), p. 1.

[34]      Ms Jenny Wilkinson, Division Head, Department of the Treasury, Proof Committee Hansard, 3 March 2017, p. 22.

[35]      Industry Super Australia, Submission 7.1, p. 8.

[36]      Australian Taxation Office, When to pay super, www.ato.gov.au/Business/Super-for-employers/Paying-super-contributions/When-to-pay-super/, (accessed 2 March 2017). Note: There are some exceptions to this requirement in that some awards may require SG to be paid monthly.

[37]      Industry Super Australia, Submission 7.1, p. 16.

[38]      CPA Australia, Submission 32, p. 2.

[39]      Institute of Public Accountants, Submission 31, pp. 2–3.

[40]      Cbus, Submission 48, pp. 2–3, 7.

[41]      Council on the Ageing, Submission 52, p. 5.

[42]      Council on the Ageing, Submission 52, p. 5.

[43]      Council on the Ageing, Submission 52, p. 5.

[44]      United Voice, Submission 66, p. 25.

[45]      Australian Council of Trade Unions, Submission 51, p. 6.

[46]      Inspector-General of Taxation, Submission 21, p. 11.

[47]      Housing Industry Association, Submission 28, p. 3.

[48]      Housing Industry Association, Submission 28, p. 3.

[49]      Housing Industry Association, Submission 28, p. 3.

[50]      See also National Foundation for Australian Women, Submission 1, p. 3.

[51]      Construction, Forestry, Mining and Energy Union, Submission 54, p. 4.

[52]      Australian Institute of Superannuation Trustees, Submission 37, p. 5.

[53]      Inspector-General of Taxation, Submission 21, p. 11.

[54]      Inspector-General of Taxation, Submission 21, pp. 11–12.

[55]      Inspector-General of Taxation, Submission 21, p. 12.

[56]      See Housing Industry Association, Submission 28; Australian Institute of Superannuation Trustees, Submission 37; Council of Small Business Australia, Submission 33.

[57]      Australian National Audit Office, Promoting Compliance with Superannuation Guarantee Obligations, Audit Report No. 39, 2014-15, p. 34 (footnote 49).

[58]      Australian Institute of Superannuation Trustees, Submission 37, p. 7.

[59]      Australian Institute of Superannuation Trustees, Submission 37, p. 7.

[60]      Housing Industry Association, Submission 28, pp. 5–6.

[61]      Construction, Forestry, Mining and Energy Union, Submission 54, pp. 14–15.

[62]      Council for the Ageing, Submission 52, pp. 8–9.

[63]      Commonwealth Bank of Australia, Submission 55, p. 1.

[64]      Finance Sector Union of Australia, Submission 34, p. 3.

[65]      Commonwealth Bank of Australia, Submission 55, p. 1.

[66]      Office of the Australian Small Business and Family Enterprise Ombudsman, Submission 29, p. 1.

[67]      Australian National Audit Office, Promoting Compliance with Superannuation Guarantee Obligations, Audit Report No. 39, 2014-15, pp. 14–15.

[68]      Australian Taxation Office, Submission 6, p. 27.

[69]      JobWatch, Submission 26, p. 4.

[70]      See Australian Chamber of Commerce and Industry, Submission 49, pp. 5–6.

[71]      Australian Restructuring Insolvency and Turnaround Association, Submission 23, p. 1.

[72]      Office of the Australian Small Business and Family Enterprise Ombudsman, Submission 29, p. 3.

[73]      Inspector-General of Taxation, Submission 21, p. 3.

[74]      Dr Tess Hardy, private capacity, Proof Committee Hansard, 14 March 2017, p. 6.

[75]      CPA Australia, Submission 32, p. 1.

[76]      CPA Australia, Submission 32, p. 1.

[77]      Australian Small Business and Family Enterprise Ombudsman, Issues Paper – Payment Times and Practices – February 2017, http://asbfeo.gov.au/sites/default/files/ASBFEO_Issues_Paper.pdf (accessed 21 March 2017).

[78]      Office of the Australian Small Business and Family Enterprise Ombudsman, Payment Times and Practices Inquiry – Final Report, April 2017, pp. 4–6, www.asbfeo.gov.au/sites/default/files/ASBFEO_Payment_Times_and_Practices%20Inquiry_Report.pdf (accessed 21 April 2017).

[79]      Office of the Australian Small Business and Family Enterprise Ombudsman, Submission 29, pp. 2–3.

[80]      Australian Taxation Office, Submission 6, p. 19.

[81]      See Industry Super Australia and Cbus, Overdue: Time for action on unpaid super, November 2016, pp. 7-8; as well as Australian National Audit Office, Promoting Compliance with Superannuation Guarantee Obligations, Audit Report No. 39, 2014-15, pp. 14–15.

[82]      Australian Taxation Office, Submission 6, p. 4.

[83]      Textile, Clothing and Footwear Union of Australia, Submission 50, p. 4.

[84]      Textile, Clothing and Footwear Union of Australia, Submission 50, p. 5.

[85]      Construction, Forestry, Mining and Energy Union, Submission 54, pp. 5–6.

[86]      Anglicare, Submission 22, pp. 1–2.

[87]      Textile, Clothing and Footwear Union of Australia, Submission 50, pp. 2–3.

[88]      Dr Tess Hardy, private capacity, Proof Committee Hansard, 14 March 2017, p. 6.

[89]      Dr Tess Hardy, private capacity, Proof Committee Hansard, 14 March 2017, p. 6.

[90]      Anglicare Australia, Submission 22, p. 1.

[91]      Anglicare Australia, Submission 22, p. 1.

Chapter 6 - Addressing SG non-compliance

[1]        Australian Taxation Office, Submission 6, p. 23.

[2]        Australian Taxation Office, Submission 6, p. 23.

[3]        Australian Taxation Office, Submission 6, p. 24.

[4]        Australian Taxation Office, Submission 6, p. 24.

[5]        Australian Taxation Office, Submission 6, pp. 24–25.

[6]        Australian Taxation Office, Submission 6, p. 28.

[7]        See for example Mr Ali Noroozi, Inspector-General of Taxation, Proof Committee Hansard, 3 March 2017, p. 54.

[8]        Inspector-General of Taxation, Submission 21, p. 8.

[9]        Textile, Clothing and Footwear Union of Australia, Submission 50, pp. 12–13.

[10]      Dixon Advisory, Submission 25, p. 3.

[11]      Dixon Advisory, Submission 25, p. 3.

[12]      Dr Tess Hardy, Submission 24 (Attachment 1), p. 162.

[13]      Dr Tess Hardy, Submission 24 (Attachment 1), p. 168.

[14]      Dr Tess Hardy, Submission 24 (Attachment 1), p. 168.

[15]      Inspector-General of Taxation, Submission 21, p. 9.

[16]      Inspector-General of Taxation, Submission 21, p. 10.

[17]      Inspector-General of Taxation, Submission 21, p. 10.

[18]      Inspector-General of Taxation, Submission 21, p. 10; see also Mr Ali Noroozi, Inspector‑General of Taxation, Proof Committee Hansard, 3 March 2017, p. 52.

[19]      Inspector-General of Taxation, Submission 21, p. 10. For similar comments, see Mr Ali Noroozi, Inspector-General of Taxation, Proof Committee Hansard, 3 March 2017, p. 54.

[20]      Ms Vivienne Wiles, National Industrial Officer, Textile, Clothing and Footwear Union of Australia, Proof Committee Hansard, 14 March 2017, p. 45.

[21]      Textile, Clothing and Footwear Union of Australia, Submission 50, p. 6.

[22]      Textile, Clothing and Footwear Union of Australia, Submission 50, p. 6.

[23]      Australian Taxation Office, Submission 6, p. 10.

[24]      Cbus, Submission 48, p. 5.

[25]      Ms Vivienne Wiles, National Industrial Officer, Textile, Clothing and Footwear Union of Australia, Proof Committee Hansard, 14 March 2017, p. 46.

[26]      Ms Vivienne Wiles, National Industrial Officer, Textile, Clothing and Footwear Union of Australia, Proof Committee Hansard, 14 March 2017, p. 46.

[27]      Australian Taxation Office, Submission 6, p. 37.

[28]      Australian Taxation Office, Submission 6, p. 37.

[29]      JobWatch, Submission 26, p. 6.

[30]      JobWatch, Submission 26, p. 7.

[31]      JobWatch, Submission 26, pp. 7–8.

[32]      Community and Public Sector Union, Submission 20, pp. 1–2.

[33]      Community and Public Sector Union, Submission 20, p. 1.

[34]      Australian Taxation Office, Submission 6, p. 36.

[35]      Australian Taxation Office, Submission 6, p. 36.

[36]      Australian Taxation Office, Submission 6, p. 36.

[37]      Association of Superannuation Funds of Australia, Submission 30, pp. 4–5.

[38]      Inspector-General of Taxation, Submission 21, p. 11.

[39]      Industry Fund Services, Submission 53, p. 1.

[40]      Industry Fund Services, Submission 53, p. 1.

[41]      Industry Super Australia, Submission 7.1, p. 16.

[42]      Industry Super Australia, Submission 7.1, p. 20.

[43]      Industry Super Australia, Submission 7.1, p. 20.

[44]      Industry Super Australia, Submission 7.1, pp. vi, 19; see also Australian Super, Submission 9.

[45]      Mr Mark Korda, Partner, KordaMentha, Proof Committee Hansard, 14 March 2017, p. 24.

[46]      Textile, Clothing and Footwear Union of Australia, Submission 50, pp. 13­–14.

[47]      JobWatch, Submission 26, p. 9.

[48]      JobWatch, Submission 26, p. 10.

[49]      Inspector-General of Taxation, Submission 21, p. 8.

[50]      Cbus, Submission 48, pp. 3, 10–11.

[51]      Australian Taxation Office, Submission 6, pp. 6–7.

[52]      Australian National Audit Office, Promoting Compliance with Superannuation Guarantee Obligations, Audit Report No. 39, 2014-15, p. 14, www.anao.gov.au/sites/g/files/net2766/f/ANAO_Report_2014-2015_39.pdf (accessed 15 March 2017).

[53]      Australian Taxation Office, Submission 6, p. 7.

[54]      See Australian Taxation Office, Submission 6, pp. 28–29, 31.

[55]      Industry Super Australia, Submission 7.1, p. 16.

[56]      Industry Super Australia, Submission 7.1, p. 17.

[57]      Inspector-General of Taxation, Submission 21, p. 12.

[58]      Department of Employment, Submission 24, p. 7.

[59]      Mr Michael Campbell, Deputy Fair Work Ombudsman, Operations, Fair Work Ombudsman, Proof Committee Hansard, 3 March 2017, p. 36.

[60]      Dr Tess Hardy, private capacity, Proof Committee Hansard, 14 March 2017, p. 3.

[61]      Dr Tess Hardy, private capacity, Proof Committee Hansard, 14 March 2017, pp. 3–4.

[62]      Fair Work Ombudsman, answers to questions on notice, 3 March 2017 (received 15 March 2017), p. 2.

[63]      Mr Andrew Fogarty, Executive Director of Policy, Media and Communications, Fair Work Ombudsman, Proof Committee Hansard, 3 March 2017, p. 36.

[64]      Mr Michael Campbell, Deputy Fair Work Ombudsman, Operations, Fair Work Ombudsman, Proof Committee Hansard, 3 March 2017, p. 37.

[65]      Mr Michael Campbell, Deputy Fair Work Ombudsman, Operations, Fair Work Ombudsman, Proof Committee Hansard, 3 March 2017, p. 39.

[66]      Dr Tess Hardy, private capacity, Proof Committee Hansard, 14 March 2017, p. 4.

[67]      Dr Tess Hardy, Submission 24 (Attachment 1), p. 162.

[68]      JobWatch, Submission 26, p. 10.

[69]      Australian Taxation Office, Submission 6, p. 28.

[70]      Australian Taxation Office, Submission 6, p. 33.

[71]      Australian Taxation Office, Submission 6, p. 34.

[72]      Cbus, Submission 48, p. 14.

[73]      Professor Helen Anderson, Submission 5, p. 3.

[74]      Australian Taxation Office, Submission 6, p. 34.

[75]      Dr Tess Hardy, Submission 24 (Attachment 1), p. 178.

[76]      Professor Helen Anderson, Submission 5, p. 1.

[77]      Professor Helen Anderson, Professor Ian Ramsay, Professor Michelle Welsh and Mr Jasper Hedges, Phoenix Activity: Recommendations on Detection, Disruption and Enforcement, February 2017, http://law.unimelb.edu.au/__data/assets/pdf_file/0020/2274131/Phoenix-Activity-Recommendations-on-Detection-Disruption-and-Enforcement.pdf (accessed 24 April 2017).

[78]      Professor Helen Anderson, Professor Ian Ramsay, Professor Michelle Welsh and Mr Jasper Hedges, Phoenix Activity: Recommendations on Detection, Disruption and Enforcement, February 2017, p. 2.

[79]      Professor Helen Anderson, Professor Ian Ramsay, Professor Michelle Welsh and Mr Jasper Hedges, Phoenix Activity: Recommendations on Detection, Disruption and Enforcement, February 2017, p. 2.

[80]      Professor Helen Anderson, Submission 5, p. 3.

[81]      Mr John Winter, Chief Executive Officer, Australian Restructuring Insolvency and Turnaround Association, Proof Committee Hansard, 13 March 2017, p. 28.

[82]      ARITA referred to recent decisions in the New South Wales Supreme Court (in the matter of Independent Contractor Services (Aust) Pty Limited ACN 119 186 971 (in liquidation) (No 2) [2016] NSWSC 106); and the Federal Court (in Woodgate, in the matter of Bell Hire Services Pty Ltd (in liquidation) [2016] FCA 1583).

[83]      Australian Restructuring Insolvency and Turnaround Association, Submission 23, p. 3.

[84]      Mr Geoff Green, Submission 4, p. 1

[85]      Australian Restructuring Insolvency and Turnaround Association, Submission 23, p. 3.

[86]      Mr Geoff Green, Submission 4, p. 1.

[87]      Mr Geoff Green, Submission 4, p. 2.

[88]      Mr Geoff Green, Submission 4, p. 2.

[89]      Australian Restructuring Insolvency and Turnaround Association, Submission 23, pp. 3–4.

[90]      Australian Restructuring Insolvency and Turnaround Association, Submission 23, p. 4.

[91]      Australian Restructuring Insolvency and Turnaround Association, Submission 23, pp. 2–3.

[92]      Department of Employment, Submission 24, pp. 2–3.

[93]      Department of Employment, Submission 24, p. 4.

[94]      Department of Employment, Submission 24, p. 3.

[95]      Department of Employment, Submission 24, p. 6.

[96]      Department of Employment, Submission 24, pp. 5, 8.

[97]      See Cbus, Submission 48; Australian Council of Trade Unions, Submission 51; United Voice, Submission 66.

[98]      Industry Super Australia, Submission7.1, p. 21.

[99]      JobWatch, Submission 26, p. 11.

[100]    Association of Australian Super Funds, Submission 30, p. 5.

[101]    Association of Financial Advisors, Submission 58, p. 3.

[102]    Inspector-General of Taxation, Submission 21, p. 13.

[103]    Inspector-General of Taxation, Review into the ATO's administration of the Superannuation Guarantee, 2010, p. 93.

[104]    Inspector-General of Taxation, Submission 21, p. 13.

[105]    Inspector-General of Taxation, Submission 21, p. 13.

[106]    Department of Employment, Submission 24, p. 8.

[107]    Department of Employment, Submission 24, pp. 8–10.

[108]    Department of Employment, Submission 24, p. 9.

[109]    Department of Employment, Submission 24, p. 9.

[110]    Department of Employment, Submission 24, p. 10.

[111]    Department of Employment, Submission 24, p. 10.

Chapter 7 - Accessibility and timeliness of SG data

[1]        Australian Taxation Office, Submission 6, pp. 8–9.

[2]        Australian Taxation Office, Submission 6, pp. 8–9.

[3]        Australian Taxation Office, Submission 6, p. 9.

[4]        Australian Taxation Office, Submission 6, p. 9.

[5]        Australian Taxation Office, Submission 6, p. 8.

[6]        Australian Taxation Office, Submission 6, p. 35.

[7]        Australian Taxation Office, Submission 6, p. 8.

[8]        Inspector-General of Taxation, Submission 21, p. 9.

[9]        Australian Taxation Office, Submission 6, p. 10, see also Department of Employment, Submission 24, p. 7.

[10]      Mr James O'Halloran, Deputy Commissioner, Superannuation, Australian Taxation Office, Proof Committee Hansard, 3 March 2017, p. 26.

[11]      Ms Debbie Rawlings, Assistant Commissioner, Superannuation, Australian Taxation Office, Proof Committee Hansard, 3 March 2017, p. 26.

[12]      Mr Sacha Vidler, Senior Manager, Specialist Superannuation, Industry Tech Services, Policy and Advice Division, Australian Prudential Regulation Authority, Proof Committee Hansard, 3 March 2017, p. 24.

[13]      Mr James O'Halloran, Deputy Commissioner, Superannuation, Australian Taxation Office, Proof Committee Hansard, 3 March 2017, p. 25.

[14]      Mr Sacha Vidler, Senior Manager, Specialist Superannuation, Industry Tech Services, Policy and Advice Division, Australian Prudential Regulation Authority, Proof Committee Hansard, 3 March 2017, p. 25.

[15]      Mr Sacha Vidler, Senior Manager, Specialist Superannuation, Industry Tech Services, Policy and Advice Division, Australian Prudential Regulation Authority, Proof Committee Hansard, 3 March 2017, p. 25.

[16]      Industry Super Australia, Submission 7.1, p. 10.

[17]      Professor Helen Anderson, private capacity, Proof Committee Hansard, 14 March 2017, p. 53.

[18]      Australian Taxation Office, Submission 6, p. 10.

[19]      Professor Helen Anderson, private capacity, Proof Committee Hansard, 14 March 2017, p. 53.

[20]      Professor Helen Anderson, Submission 5, p. 2.

[21]      Senate Economics References Committee, Insolvency in the Australian construction industry, December 2015, p. 48.    

[22]      Australian Taxation Office, Regulation Impact Statement: Single Touch Payroll, October 2015, http://ris.pmc.gov.au/2016/02/10/single-touch-payroll, p. 1 (accessed 27 March 2017).

[23]      Australian Taxation Office, Submission 6, pp. 8, 41.

[24]      Australian Taxation Office, Single Touch Payroll, www.ato.gov.au/general/new-legislation/in-detail/other-topics/single-touch-payroll/ (accessed 5 April 2017).

[25]      Australian Taxation Office, Regulation Impact Statement: Single Touch Payroll, October 2015, http://ris.pmc.gov.au/2016/02/10/single-touch-payroll, p. 2 (accessed 27 March 2017).

[26]      Australian Taxation Office, Submission 6, p. 41.

[27]      Australian Taxation Office, Submission 6, pp. 41–42.

[28]      Industry Super Australia, Submission 7.1, pp. 10–11.

[29]      Australian Institute of Superannuation Trustees, Submission 37, p. 8; Chartered Accountants Australia and New Zealand, Submission 27, p. 5.

[30]      Textile, Clothing and Footwear Union of Australia, Submission 50, p. 11.

[31]      Council on the Ageing, Submission 52, p. 7.

[32]      Cbus, Submission 48, p. 6.

[33]      Unions Tasmania, Submission 44, p. 4.

[34]      Inspector-General of Taxation, Submission 21, p. 7.

[35]      Inspector-General of Taxation, Submission 21, p. 7.

[36]      Australian Taxation Office, Submission 6, p. 41.

[37]      Inspector-General of Taxation, Submission 21, p. 7.

[38]      Professor Helen Anderson, Professor Ian Ramsay, Professor Michelle Welsh and Mr Jasper Hedges, Phoenix Activity: Recommendations on Detection, Disruption and Enforcement, February 2017, p. 77.

[39]      Professor Helen Anderson, Professor Ian Ramsay, Professor Michelle Welsh and Mr Jasper Hedges, Phoenix Activity: Recommendations on Detection, Disruption and Enforcement, February 2017, p. 77.

[40]      Professor Helen Anderson, Professor Ian Ramsay, Professor Michelle Welsh and Mr Jasper Hedges, Phoenix Activity: Recommendations on Detection, Disruption and Enforcement, February 2017, p. 78. For more detail on 'lockdown' DPNs see pp. 77–78.

[41]      Australian Restructuring Insolvency and Turnaround Association, Submission 32, p. 2.

[42]      Dr Tess Hardy, Submission 42, p. 2.

[43]      Fair Work Regulations 2009, Regulation 3.46, www.legislation.gov.au/Details/F2017C00246 (accessed 3 April 2017).

[44]      Dr Tess Hardy, Submission 42, p. 3.

[45]      Industry Super Australia, Submission 7.1, p. 14; Australian Super, Submission 9, p. 2.

[46]      Australian Institute of Superannuation Trustees, Submission 37, pp. 12–13.

[47]      Textile, Footwear and Clothing Union of Australia, Submission 50, p. 12.

[48]      Department of Employment, Submission 24, p. 7.

Deputy Chair’s Dissenting Report

[1]        APRA, Annual Superannuation Bulletin, Table 4a: Financial performance by fund type (as at 1 February 2017).

[2]        Parliamentary Library, Chronology of superannuation and retirement income in Australia, June 2010, https://tinyurl.com/lnme2ol.

[3]          Australian Taxation Office, Submission 6, p. 12.