The government has released details of its review of the Australian Taxation Office's (ATO) administration of the superannuation guarantee charge (SGC) and has asked people to provide feedback under its consultation plan.
The review, which will be conducted by inspector general of taxation Ali Noroozi, aims to improve the detection of cases where an employer does not pay the 9 per cent mandatory super contribution.
"This review will examine the ATO's administration of SGC, including identifying the level of non-compliance and assessing the ATO's risk and detection mechanisms," Noroozi said.
"I will also examine the ATO's track record in both actioning employee complaints about their employers and collecting unpaid superannuation guarantee."
The inquiry follows the announcement last Friday by Minister for Superannuation and Corporate Law Nick Sherry of a review of the governance, efficiency, structure and operation of Australia's super system.
"It is important that the two processes work together given the community of interest that they share," Noroozi said.
"Accordingly, my inquiry will be conducted in close consultation with Minister Sherry's review."
In addition, a pension review by Secretary of the Department of Families, Housing, Community Services and Indigenous Affairs was completed in February.
This review was part of the Australian government's overall review of the tax system and looked into the appropriate levels of income support and allowances for seniors, carers and people with a disability.
