The audit assessed the effectiveness of the Australian Taxation Office's activities to promote employer compliance with Superannuation Guarantee obligations.

Summary

The Australian National Audit Office adopted the following high‐level criteria in its assessment:

•  administration  and  compliance  activities  are  supported  by  effective  management  arrangements; 
•  compliance  risks  are  identified  through  effective  risk  assessment  processes  and  a  comprehensive  compliance  strategy  is  in  place; 
•  compliance  activities,  associated  objections  and  debt  collection  arrangements  are  conducted  effectively;  and 
•  performance  monitoring  demonstrates  the  extent  to  which  outcomes  and  objectives  have  been  achieved