The objective of this audit is to assess the effectiveness of the Australian Taxation Office's (ATO's) activities in addressing Superannuation Guarantee (SG) non-compliance.

Audit criteria

The ANAO proposes to examine:

  • Does the ATO have an effective risk-based SG compliance framework?
  • Are the ATO’s compliance activities effective in achieving greater employer compliance with their SG obligations?

Contribute to this audit

We anticipate accepting contributions to this audit until Sunday 28 November 2021.

Files must be less than 20 MB.
Allowed file types: txt pdf doc docx.