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Thursday, 2 December 2004
Page: 159


Senator Brown asked the Minister representing the Treasurer, upon notice, on 18 November 2004:

With reference to the Australian Taxation Office and the non-payment of superannuation contributions by small businesses:

(1) Why are employees not provided with basic advice about what to do if their employer is not making superannuation contributions, for example `keeping payslips because it is an offence under corporations law to falsify records'.

(2) Are employees told what they should do if they have evidence that their employer is falsifying records.


Senator Coonan (Minister for Communications, Information Technology and the Arts) —As the question deals with matters administered by the Australian Taxation Office, I have asked the Commissioner of Taxation for advice. The advice to the honourable senator's question is as follows:

(1) The scripting used by the ATO contact centre operators informs employees to approach their employer and superannuation provider to confirm whether payment has been made. If having done these checks, the employee is still of the view that their employer is not contributing sufficient Superannuation Guarantee contributions, then the complainant is encouraged to contact the ATO to lodge a complaint.

(2) Where an employee believes that the employer may have falsified records pertaining to taxation or superannuation obligations, the Commissioner may undertake further reviews or audit activity to establish the employer's compliance. Where the employer is a company, this may fall for consideration under the Corporations Law, administered by ASIC.