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Thursday, 2 December 2004
Page: 156

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: In cases when an employer is found guilty of non-payment of superannuation for one tax year, why is that employer not investigated for non-payment in other years.

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:

The Commissioner of Taxation advises me that it is the practice of the ATO to not only investigate the period referred to by the employee, but also to audit the records of prior or subsequent periods. Where a complaint is made in respect of just one quarter under the quarterly Superannuation Guarantee regime, the ATO will investigate several quarters as well as financial years prior to 1 July 2003.