Report

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

2 May 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:

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
economics.sen@aph.gov.au

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
03 Mar 2017: Canberra
25 Jan 2017: East Melbourne

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