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Unformatted text preview: UPERANNUATION FUND ■ 17 04 compliance approaches EMPLOYERS From October 2005 onwards, the Tax Ofﬁce will start a
range of activities to assure compliance with choice of HOW THE TAX OFFICE WILL HELP
EMPLOYERS MEET THEIR CHOICE OF
SUPERANNUATION OBLIGATIONS superannuation fund obligations. However, it will continue The Tax Ofﬁce will focus on ensuring that employers are Some of the compliance activities to be undertaken aware of and understand their new obligations. A range include: of activities will be used to complement the government’s ■ following up on all complaints received from to support employers who make a genuine effort to
comply. community and industry awareness campaigns. These employees about an employer not meeting their include: superannuation guarantee or choice of superannuation ■ providing a booklet, Choice of superannuation fund fund obligations. This may involve a desk audit, – guide for employers, which explains what they need telephone veriﬁcation check, ﬁeld audit and/or to do to meet their choice of superannuation fund contacting third parties, such as superannuation obligations funds, to conﬁrm information provided by employers ■ providing telephone and website support to answer ■ using routine tax compliance veriﬁcation visits to enquiries about choice of superannuation fund employers to check that superannuation guarantee ■ delivering choice of superannuation fund seminars and choice of superannuation fund obligations are ■ providing information as part of routine tax compliance veriﬁcation visits to employers, and
■ contacting employers who may have previously experienced problems in meeting their superannuation
guarantee obligations to ensure that they are aware of
and understand their choice of superannuation fund
obligations. being met
■ contacting employers who have previously experienced problems in meeting their obligations to ensure they
meet their superannuation guarantee and choice of
superannuation fund obligations. The Tax Ofﬁce may
also contact t...
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This note was uploaded on 03/25/2014 for the course FOBE 302 taught by Professor X during the One '13 term at Macquarie.
- One '13