Superannuation Guarantee Non-compliance

Superannuation Guarantee Cross Agency Working Group


On 31 March 2017, the Superannuation Guarantee Cross-Agency Working Group provided its report on Superannuation Guarantee Non-Compliance to the Minister for Revenue and Financial Services. The Working Group – comprising officials from the Australian Taxation Office (Chair), the Treasury, the Department of Employment, the Australian Securities & Investments Commission and the Australian Prudential Regulation Authority – was established by the Minister in December 2016 to report on the operation, administration and extent of non-compliance in the Superannuation Guarantee system in Australia. The Working Group made nine recommendations to improve Superannuation Guarantee compliance, and identified eight actions that the relevant agencies can take to facilitate compliance and enforcement. The Working Group provided an interim report to the Minister in January 2017, which included information on the operation of the Superannuation Guarantee system and observations on the characteristics and behaviours of those involved in the non-payment of superannuation.