Commissioner of Taxation Annual Report 2009-10

3.5 Program 4 - Compliance assurance and support for transfers and regulation of superannuation funds

This program assures and supports transfer payments and aspects of superannuation, ensuring taxpayers receive their entitlements and comply with their obligations.

Highlights

• Continuing to focus strongly on general compliance of self-managed superannuation funds.
• Meeting our timeliness targets for actioning all employee complaints about not receiving superannuation contributions from their employers.
• A significant component of compliance activities on superannuation guarantee were on a proactive basis - targeting high-risk employers before we received any complaints.
• Actively addressing the risk of illegal early access of superannuation.

Sections within 3.5 Program 4 - Compliance assurance and support for transfers and regulation of superannuation funds

• Superannuation
• Excise transfers
• Information products
• Survey results
• Consultative forums
• Interpretative assistance
• Active compliance
• Program 4 reporting on specific legislation
• Superannuation administered programs
• Excise administered programs
• Other administered programs
• Key performance indicators (Program 4)