Superannuation guarantee contributions as a tax : the case for reincarnation over reform Helen Anderson and Tess Hardy
By: Anderson, Helen
.
Contributor(s): Hardy, Tess.
Material type: 
ArticlePublisher: 2018Subject(s): EMPRESAS | PLANES DE PENSIONES | PENSIONES DE JUBILACIÓN | AUSTRALIA
In:
Australian Tax Forum: a journal of Taxation Policy, Law and Reform v. 33 (3), 2018, p. 497-532Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 1867/2018/3-4 (Browse shelf) | Available | OP 1867/2018/3-4 |
Browsing IEF Shelves Close shelf browser
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.
Click on an image to view it in the image viewer
There are no comments for this item.