Why are some of the amounts of debt being referred for collection so low?
The debts we refer to external collection agencies for collection on our behalf include superannuation guarantee charge, activity statement and income tax debts. The value of debts may vary, however in the case of superannuation guarantee charge debt it can be as low as $100. This reflects the high priority we give to protecting employees’ entitlements. As a general approach, the Tax Office aims to intrude as little as possible on the majority of taxpayers who want to meet their obligations, while at the same time being highly visible to those who are reluctant to do so. This may involve calling a taxpayer or their agent in relation to a small debt or a single outstanding lodgment.
