2 May 2017
© Commonwealth of Australia 2017
View the report as a single document - (PDF 766KB)
View additional comments by Senator Macdonald - (PDF 14KB)
View the report as separate downloadable parts:
A more proactive stance
The SG gap
Addressing deliberate non-compliance
Into the digital age
Inquiry terms of reference
Conduct of the inquiry
Structure of the report
Notes on references
Operation of the Superannuation Guarantee
Previous reviews into the operation of the SG system
Multi-agency working group on SG non-compliance
The extent of SG non-payment
The economic impact of SG non-payment
System design and complexity
Compliance challenges for small businesses
Industry and workforce characteristics
The ATO's effectiveness in identifying and addressing SG non-compliance
The role of third parties in detecting and recovering unpaid SG
Default fund criteria
Effectiveness of the SG Charge
ATO and FWO compliance responsibilities
Unpaid SG in the event of insolvency
Accessibility and timeliness of SG data
Information sharing between government agencies
Potential remedies to address SG non-payment
Improved payslip reporting
Senate Standing Committees on EconomicsPO Box 6100Parliament HouseCanberra ACT 2600 Phone: +61 2 6277 3540Fax: +61 2 6277 firstname.lastname@example.org
On 1 December 2016, the Senate referred an inquiry into the Superannuation Guarantee to the Senate Economics References Committee for inquiry and report by 22 March 2017.
Submissions close on 17 February 2017.
On 16 February 2017, the committee agreed to extend the closing date for submissions to 1 March 2017.
On 20 March 2017, the Senate granted an extension to the committee to report by 29 March 2017.
On 27 March 2017, the Senate granted an extension to the committee to report by 12 April 2017.
On 11 April 2017, the committee sought a further extension to report by 2 May 2017.
Senate Standing Committees on Economics
PO Box 6100
Canberra ACT 2600
Phone: +61 2 6277 3521
Fax: +61 2 6277 5706
14 Mar 2017: Melbourne03 Mar 2017: Canberra25 Jan 2017: East Melbourne
House of Representatives