## 2 Literature Review
### Detecting Unpaid Superannuation  
Detecting unpaid superannuation is a difficult process. According to the ATO, complaints from employees accounted for 70% of all claims of superannuation non-compliance [10]. Superannuation non-compliance can be found and reported to the ATO through third-party referrals such as super funds, community referrals and internal ATO audits. It is evident that the ATO still relies on its internal audits and complaints from impacted parties, demonstrating a lack of technological adoption. According to [PERSON] [10], the Senate Expenditure Review Committee (SERC) has recommended that the Australian Securities and Investments Commission (ASIC) work together with the ATO, and discussed the importance of Single-Touch Payroll (STP) for data sharing to detect unpaid superannuation. Furthermore, government bodies such as the parliamentary committee agree that closer coordination between the ATO, ASIC, and the superannuation institutions is necessary to promote early identification and information exchange on SG non-payments [30]. STP is a system that was introduced by the government for employers to report payroll information to the ATO [31]. With this system, employers need to report wages, pay-as-you-go (PAYG) withholding, and superannuation amounts of each pay run, and the totals at the end of each financial year, by means of an STP-enabled software solution. As a result, all of these data will be accessible to employees via their myGov accounts, so that employers will no longer need to provide payment summaries to employees at the end of the financial year [32]. However, it is uncertain whether the ATO still uses this data to detect superannuation discrepancies. The STP will not include the payment of SG amounts; it will merely involve reporting [10]. The SERC also suggested that the government should consider mandating responsibilities for the reporting and payment of tax and superannuation [10]. Figure 1: Process of saving funds for retirement. With regard to difficulties in locating super guarantee payments, ISA, which is on a great mission to address this issue, has made several recommendations to the ATO. In response to the government's announcement of new legislation on utilizing STP in all businesses, the industry funds organization stated that while this is positive, it misses a crucial opportunity to match mandatory superannuation payments with periodic wage cycles [33]. On the other hand, in response to the government's legislative recommendations to tighten the rules around salary sacrifice contributions, the Association of Superannuation Funds of Australia (ASFA) stated that it would support additional government initiatives, such as requiring employers to make SG contributions on a monthly basis and strengthening the authority of the ATO [34]. We believe that these recommendations are important when deciding the most appropriate time frame for SG payments. Most super funds have been working diligently to complete their duties in the interim. For example, AustralianSuper introduced a new function in their app, which directly warns users, indicating issues related to underpayment, thus reducing reliance on the ATO in order to resolve the problem of lost super [35]. The AustralianSuper group executive member for experience and advice, [PERSON], mentioned that notifications will appear on a mobile device informing the client that their super has been paid. In addition, if the account holder does not get an alert, it is time to get in touch with their company's payroll to find out where the money is [35]. [PERSON] also stated that when it comes to discovering problems with super payments, the ATO should not be the only source on which people rely [35]. As superannuation companies are responsible for managing the funds once the payments are made into accounts, and this requires the allocation of resources, not all superannuation companies have adopted the same approach. This creates further opportunities for some employers to evade superannuation payments on behalf of their employees.