Anderson, Helen
Superannuation guarantee contributions as a tax : the case for reincarnation over reform / Helen Anderson and Tess Hardy .-- , 2018
Disponible también en formato electrónico a través de la Biblioteca del IEF.
Resumen.
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.
EMPRESAS
PLANES DE PENSIONES
PENSIONES DE JUBILACIÓN
AUSTRALIA
Hardy, Tess
Australian Tax Forum: a journal of Taxation Policy, Law and Reform0812-695X v. 33 (3), 2018, p. 497-532
Superannuation guarantee contributions as a tax : the case for reincarnation over reform / Helen Anderson and Tess Hardy .-- , 2018
Disponible también en formato electrónico a través de la Biblioteca del IEF.
Resumen.
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.
EMPRESAS
PLANES DE PENSIONES
PENSIONES DE JUBILACIÓN
AUSTRALIA
Hardy, Tess
Australian Tax Forum: a journal of Taxation Policy, Law and Reform0812-695X v. 33 (3), 2018, p. 497-532