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- Title
WHO SHOULD BE THE SUPER POLICE? DETECTION AND RECOVERY OF UNREMITTED SUPERANNUATION.
- Authors
ANDERSON, HELEN; HARDY, TESS
- Abstract
The article discusses the range of issues surrounding unremitted superannuation contributions in insolvency. Topics discussed include the Australian Securities and Investments Commission (ASIC) statistics that predict unpaid superannuation as the largest category of unpaid entitlements in insolvency, the particular problem of unpaid superannuation in corporate insolvency and enforcement problems for the Australian Taxation Office and the Protecting Workers' Entitlements Package of 2010.
- Subjects
AUSTRALIA; BANKRUPTCY; AUSTRALIAN Securities &; Investments Commission; PENSIONS; AUSTRALIAN Taxation Office; PRIVILEGES &; immunities (Law)
- Publication
University of New South Wales Law Journal, 2014, Vol 37, Issue 1, p162
- ISSN
0313-0096
- Publication type
Article