Superannuation Guarantee Charge, ATO Assessments and Statutory DemandsRoberts, Graham
The regulation of unpaid superannuation contributions: The Inspector-General of Taxation's review into the ATO's administration of the superannuation guarantee charge Using proprietary Australian Taxation Office (ATO) data, this study examines audit pricing, service bundling, and independence issues in the...
The consequences for failing to pay superannuation guarantee are serious. Employers can be issued with superannuation guarantee charge statements requiring the employer to pay the superannuation guarantee charge (an amount equal at the very least to the unpaid superannuation guarantee) in addition to inte...
The article reports that one of the problems in a recent Australian National Audit Office report has been addressed in the Budget, with the Government providing additional funding to the Australian Taxation Office (ATO) to help it get on top of outstanding superannuation guarantee charge payments ...
The article reports that Australian National Audit Office (ANAO) pointed out Australian Taxation Office's handling of Superannuation Surcharge Exceptions, the surveillance of Unfunded Defined Benefit Superannuation Funds and enforcement of the new Superannuation Guarantee Charge regime as "Category A" ...
ATO draft superannuation guarantee ruling on ordinary time.(Australian Taxation Office)Charteris, Peter