This audit would examine the effectiveness of the Australian Taxation Office’s (ATO’s) activities in addressing superannuation guarantee non-compliance, including the extent to which the ATO has implemented the Australian National Audit Office’s recommendations in Auditor-General Report No. 39 of 2014–15, Promoting Compliance with Superannuation Guarantee Obligations, and the Senate Economics References Committee inquiry report Superbad—Wage theft and non-compliance of the Superannuation Guarantee, tabled in May 2017.

The Senate Committee’s report concluded that inadequacies exist in the ATO’s approach to identifying and addressing superannuation guarantee noncompliance. In December 2017, the Australian Government announced that it would provide the ATO with $20.9 million over four years from 2017–18 to establish a Superannuation Guarantee Taskforce to address non-compliance and safeguard employees’ superannuation guarantee entitlements. The taskforce aims to improve the ATO’s capacity to proactively monitor and take action to improve employer compliance with superannuation guarantee obligations.