Who Should be the Super Police? Detection and Recovery of Unremitted Superannuation

(2014) 37(1) UNSW Law Journal 162

33 Pages Posted: 7 Oct 2020

See all articles by Helen L. Anderson

Helen L. Anderson

Melbourne Law School

Tess Hardy

University of Melbourne - Law School

Date Written: 2014

Abstract

This article describes the range of issues surrounding unremitted superannuation contributions in insolvency and also more generally. We argue that more should be done to improve the detection and recovery of non-payments because of the importance of superannuation to both employees and the government. We contend that any model of enforcement that shifts the policing of unpaid superannuation to employees is flawed. This is true whether their employer is insolvent or not. Unfortunately, it seems to be the model that the government is increasingly embracing.

Keywords: Superannuation; Enforcement; Regulatory Agency; Tax; Labour Law

Suggested Citation

Anderson, Helen L. and Hardy, Tess, Who Should be the Super Police? Detection and Recovery of Unremitted Superannuation (2014). (2014) 37(1) UNSW Law Journal 162, Available at SSRN: https://ssrn.com/abstract=3676886

Helen L. Anderson

Melbourne Law School ( email )

University of Melbourne
Melbourne, 3010
Australia
+61 3 90355467 (Phone)

Tess Hardy (Contact Author)

University of Melbourne - Law School ( email )

University Square
185 Pelham Street, Carlton
Victoria, Victoria 3010
Australia

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