Journal article

Superannuation Guarantee Contributions as a Tax: The Case for Reincarnation Over Reform

Helen Anderson, Tess Hardy

Australian Tax Forum: a journal of taxation policy, law and reform | Taxation Institute of Australia | Published : 2018

Abstract

The superannuation guarantee charge, which aims to ensure that employers pay compulsory superannuation for their employees, is collected as a tax. This method of collection has advantages because it covers a range of workplaces and types of businesses, including where the workers are outside of the conventional notion of employment. However, despite this, unpaid superannuation guarantee obligations remain a significant concern for government, superannuation funds, trade unions and workers themselves. Attempts to improve recovery — both legislative and procedural — have arguably been tinkering around the edges of a fundamentally misconceptualised scheme. This article suggests an alternative a..

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University of Melbourne Researchers