## 2 Literature Review
### Detecting Unpaid Superannuation
Table 2, provided below, summarizes suggestions by experts for detecting unpaid superannuation. \begin{table}
\begin{tabular}{p{113.8 pt} p{113.8 pt}} \hline
**Proponent** & **Solution** \\ \hline The Senate Expenditure Review Committee & ASIC to work together with the ATO and share company information. Using STP to gather data. The government should mandate the reporting and payment of tax and superannuation liabilities [10] \\ \hline Parliamentary committee & Closer coordination between the ATO, ASIC, and superannuation institutions is necessary to promote early identification and information exchange on SG non-payments [10] \\ \hline Industry Super Australia & There should be further changes beyond utilizing STP. Mandatory superannuation payments should be matched with periodic wage cycles [33] \\ \hline Association of Superannuation Funds of Australia & Requiring employers to make SG contributions on a monthly basis and strengthening the authority of the ATO [34] \\ \hline AustralianSuper & Notifications will appear on a mobile device informing the client that their super has been paid. This new function in their app directly warns users, indicates issues about underpayment, and reduces reliance on the ATO [35] \\ \hline \end{tabular}
\end{table} 
Table 2: Suggestions by industry experts for detecting unpaid superannuation. After considering the aforementioned advice from industry professionals, it is critical to understand the actions taken by the federal government or the ATO to deal with unpaid superannuation. The government understands that there are loopholes in the superannuation payment process and has made it clear that any employers that continue to breach the law will suffer harsh repercussions under the legislation [36]. Additionally, [PERSON] [36] outlines the ATO's demands for compliance from companies and workers in the gathering of real-time data. The Treasury Laws Amendment (2018 Measures No. 4) Bill 2018 [37] enacts the following steps that affect employers:  
* Enables the ATO to direct companies who violate their SG obligations to pay correctly and complete SG education programs. * Enables the ATO to provide impacted workers with transparent information about SG non-compliance. * Enhances the efficiency of the ATO's compliance and collection procedures
* Enrolls all employers into STP. * Facilitates more frequent reporting on the part of superannuation funds. * Simplifies the employee commencement process. * Establishes criminal penalties for disregarding super obligations. Additionally, the ATO claims that workers also have a part to play in discovering unpaid superannuation as follows [36]:  
* Confirming their eligibility to receive superannuation. * Identifying the amount that their company should be paying. * Knowing the frequency, amount and to which fund the employer pays their superannuation. * Verifying the above information by comparing it to member statements from their super fund. * Contacting their super fund to enquire about whether the company has paid super contributions. * Comparing the superannuation fund statements with the superannuation total amount in their myGov account. * If, despite taking the aforementioned actions, they continue to feel that the employer is not contributing any or enough super, they can report them to the ATO. Non-compliant superannuation contributions are automatically included in a superannuation guarantee charge (SGC) if not made on time and in full. The SGC includes the sum of unpaid superannuation contributions plus an administrative fee and an interest component [38]. Since the goal of this research is to implement an efficient technological model for the superannuation contribution process, the current procedure and recommendations for SGC payments are outlined in this paper. According to the ATO [39], the SGC is collected as a tax.