Compliance with law



Addressing Superannuation Guarantee non-compliance

The Superannuation Guarantee (SG) system operates largely without regulatory intervention. The Australian Taxation Office (ATO) has reported a high rate of voluntary compliance with SG. In respect of superannuation, the ATO’s role is to encourage voluntary compliance and enforce the penalties of non‐compliance.The objective of...

Toward a perpetual funding model for Native Title Prescribed Bodies Corporate

This report explores a range of models for resourcing the Prescribed Bodies Corporate (PBC) sector, and argues that a PBC Future Fund is the most appropriate and cost-effective mechanism to secure on-going PBC funding in perpetuity.
Working paper

Social norms or enforcement? A natural field experiment to improve traffic and parking fine compliance

Very little is known about the efficient collection of fines, despite their indispensable contribution to local government budgets. This paper fills a gap in the literature by studying the effectiveness of deterrence (enforcement) and non-deterrence (social norms) letters that aim to improve the collection of...

Report of the Functional and Efficiency Review of the National Archives of Australia

The Federal Attorney-General commissioned this review of the National Archives of Australia to ensure that the institution can undertake its important role to protect, preserve and use Commonwealth information in the digital age.

COVID-19 and compliance: what makes people stick to the rules?

The response to the COVID-19 pandemic has seen the biggest experiment in rapid behaviour change in the 21st century, as governments try to persuade and regulate entire populations to make huge changes to their lives for the common good.

Global judicial handbook on environmental constitutionalism

This handbook is designed to provide jurists with an overview of environmental constitutionalism: to address what it is, the peculiar practical and procedural issues it presents, and how courts from around the globe have engaged it.
Case study

Compendium of Global Environmental Constitutionalism: selected cases and materials

This document is associated with the Global judicial handbook on environmental constitutionalism. It contains leading cases (edited) and constitutional provisions from around the globe, as well as reference materials, and a selected bibliography.

Researching the drivers of tax compliance behaviour among the wealthy and ways to improve it

This UK research aimed to understand: how wealthy people see themselves; what shapes their behaviour; how they plan and structure their tax affairs; how they view tax avoidance and evasion; and how HMRC could encourage voluntary compliance with the taxation system.

Disrupting illegal offshore gambling

The Interactive Gambling Act 2001 (IGA) was strengthened in 2017, giving the ACMA expanded responsibilities and new powers to disrupt and deter prohibited and unlicensed offshore gambling. Over the last twelve months, the ACMA’s activities have driven a significant change in compliance with the IGA.

Building confidence

This long-awaited report into the compliance and enforcement systems for the Australian building and construction industry has been released, after being presented to the Building Ministers' Forum in late April 2018.

Legal form and governance arrangements for public entities-guidelines

Adopting appropriate legal forms and governance arrangements for the functions and activities being undertaken by public entities is critical for high quality performance. These guidelines propose a process for determining the most appropriate legal form and governance arrangements when establishing a public entity.

The ACCC approach to the detection, investigation and prosecution of cartels

In this speech to the Economics Society of Australia's detection of cartels symposium, the ACC chair Graeme Samuel says that the OECD's conclusion in 2002 that cartels are the most 'egregious violations of competition law' explains why the fight against cartels is given priority in...
Discussion paper

Rejuvenating financial penalties: using the tax system to collect fines

The current system for imposition and collection of fines in Australia is significantly flawed. Fines are often inappropriately imposed/not imposed, inequitable, have high default rates and are expensive to enforce. This paper suggests an alternative scheme for the enforcement and collection of fines, a Fine...