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
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: Suggested Citation