000			01616nab a2200265 i 4500
003			ES-MaIEF
005			20181015185314.0
007			ta
008			181015t2018 au ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_966615 _aAnderson, Helen
245		0	_aSuperannuation guarantee contributions as a tax _b : the case for reincarnation over reform _c Helen Anderson and Tess Hardy
260			_c2018
500			_aDisponible también en formato electrónico a través de la Biblioteca del IEF.
500			_aResumen.
520			_aThe 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.
650		4	_943504 _aEMPRESAS
650		4	_948022 _aPLANES DE PENSIONES
650		4	_911220 _aPENSIONES DE JUBILACIÓN
650		4	_932206 _aAUSTRALIA
700	1		_966616 _aHardy, Tess
773	0		_9157780 _oOP 1867/2018/3 _tAustralian Tax Forum: a journal of Taxation Policy, Law and Reform _w(IEF)103415 _x0812-695X _g v. 33 (3), 2018, p. 497-532
942			_cART
999			_c139080 _d139080