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  • Our focus

    Our focus is to use a range of education, engagement and enhanced enforcement activities to address the tax and superannuation aspects of the black economy through:

    • addressing behaviours – including under-reporting income and over claiming expenses
    • ensuring businesses meet their employer obligations – paying employees or contractors
    • addressing employers paying cash-in-hand, underpaying wages, failing to withhold tax or not contributing to super
    • addressing illegal phoenix activity – liquidating and re-forming businesses to avoid obligations
    • working to prevent tax fraud
    • dealing with illicit tobacco, duty and excise evasion
    • targeting intermediaries and agents who enable behaviour
    • prosecuting the worst offenders.

    Through improvements to ATO systems, highly targeted approaches, strategies to change taxpayer behaviour, and legislative change, we will reach and address the underlying behaviours driving the black economy.

    Last modified: 27 Mar 2019QC 58366