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  • Our focus

    We use a range of education, engagement and enhanced enforcement activities to address the tax and superannuation aspects of the shadow economy.

    Our data and analytic systems, strategies and targeted approaches help us to:

    • combat shadow economy behaviours – including under-reporting income and overclaiming expenses
    • ensure businesses meet their employer obligations when paying employees or contractors
    • address employers paying cash-in-hand, underpaying wages, failing to withhold tax or not contributing to super
    • address illegal phoenix activity – businesses liquidating and re-forming to avoid obligations
    • prevent tax fraud
    • deal with illicit tobacco, duty and excise evasion
    • target intermediaries and agents who enable behaviour
    • prosecute the worst offenders.
    Last modified: 07 May 2021QC 58366