Superannuation Guarantee

Home

Reports and publications

Browse our range of reports and publications including performance and financial statement audit reports, assurance review reports, information reports and annual reports.

View reports and publications

Insights

The aim of audit insights is to communicate lessons from our audit work to make it easier for people working within the Australian public sector to apply those lessons.

View ANAO Insights

Work program

The ANAO work program outlines potential and in-progress work across financial statement and performance audit.

View the work program

Careers

Our staff add value to public sector effectiveness and the independent assurance of public sector administration and accountability, applying our professional and technical leadership to have a real impact on real issues.

View Careers

About us

The Australian National Audit Office (ANAO) is a specialist public sector practice providing a range of audit and assurance services to the Parliament and Commonwealth entities.

About Us

Performance audit report

Auditor-General Report No. 16 of 1999–2000

Published

Monday 15 November 1999

Portfolio

Treasury

Entity

Australian Taxation Office

Sector

Taxation

Treasury

The Superannuation Guarantee, which came into effect on 1 July 1992, was introduced to reduce reliance on the age pension as a means of funding retirement for individuals. The objective of the performance audit was to review the ATO's administration of the Superannuation Guarantee and to identify appropriate opportunities for improvement.