About this inquiry

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.  

Committee Secretariat contact:

Senate Standing Committees on Economics
PO Box 6100
Parliament House
Canberra ACT 2600 

Phone: +61 2 6277 3521
Fax: +61 2 6277 5706
economics.sen@aph.gov.au



Past Public Hearings

14 Mar 2017: Melbourne, VIC
03 Mar 2017: Canberra, ACT
25 Jan 2017: East Melbourne, VIC

more...

Report

Superbad – Wage theft and non-compliance of the Superannuation Guarantee

2 May 2017

© Commonwealth of Australia 2017
ISBN 978-1-76010-555-6

View the report as a single document - (PDF 766KB)
​View additional comments by Senator Macdonald​ - (PDF 14KB)


View the report as separate downloadable parts:

MEMBERSHIP OF THE COMMITTEE (PDF 20KB)
Overview and list of recommendations (PDF 51KB)

A more proactive stance
The SG gap
Addressing deliberate non-compliance
Into the digital age
Recommendations

Chapter 1 - Introduction (PDF 26KB)

Inquiry terms of reference
Conduct of the inquiry
Structure of the report
Acknowledgment
Notes on references

Chapter 2 - Background (PDF 113KB)

Operation of the Superannuation Guarantee
Previous reviews into the operation of the SG system
Multi-agency working group on SG non-compliance
Committee view

Chapter 3 - Extent of SG non-payment (PDF 62KB)

The extent of SG non-payment
Committee view

Chapter 4 - Impact of SG non-payment (PDF 41KB)

The economic impact of SG non-payment
Committee view

Chapter 5 - The causes of SG non-payment (PDF 147KB)

System design and complexity
Committee view
Committee view
Committee view
Committee view
Committee view
Compliance challenges for small businesses
Committee view
Industry and workforce characteristics
Committee view

Chapter 6 - Addressing SG non-compliance (PDF 204KB)

The ATO's effectiveness in identifying and addressing SG non-compliance
Committee view
The role of third parties in detecting and recovering unpaid SG
Committee view
Default fund criteria
Committee view
Effectiveness of the SG Charge
Committee view
ATO and FWO compliance responsibilities
Committee view
Unpaid SG in the event of insolvency
Committee view
Committee view
Committee view
Committee view
Committee view

Chapter 7 - Accessibility and timeliness of SG data (PDF 93KB)

Accessibility and timeliness of SG data
Committee view
Information sharing between government agencies
Committee view
Potential remedies to address SG non-payment
Committee view
Improved payslip reporting
Committee view

Deputy Chair’s Dissenting Report (PDF 19KB)
Appendix 1 - Submissions and additional information (PDF 18KB)
Appendix 2 - Public hearings (PDF 13KB)
Appendix 3 - Terms of reference for the review into the ATO's employer obligations compliance activities conducted by the Inspector-General of Taxation (PDF 12KB)

Committee Secretariat contact:

Senate Standing Committees on Economics
PO Box 6100
Parliament House
Canberra ACT 2600

Phone: +61 2 6277 3540
Fax: +61 2 6277 5719
economics.sen@aph.gov.au

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