Program · Outcome 1: Confidence in the administration of aspects of Australia’s taxation and superannuation systems, including through helping people understand their rights and obligations, improving ease of compliance and access to benefits, and managing non-compliance with the law; and in delivering effective and efficient business registry services
Program 1.14: Superannuation Guarantee Scheme
Under the Superannuation Guarantee (Administration) Act 1992, most employers must pay superannuation contributions into a complying superannuation fund or retirement savings account. Non-compliance with the Superannuation Guarantee (Administration) Act 1992 by employers means that eligible employees will not receive their entitlements to, and benefits of, superannuation in their retirement.
Australian Taxation Office, 2026-27 Portfolio Budget Statements, PDF page 259 reported
$977m
2026-27 Budget estimate
−$209m (−17.6%) on 2025-26 estimated actual
Traced to named suppliers and grant recipients
AusTender and GrantConnect record the agency, not the program, so contracts and grants are shown on the entity page.
Published lines
Each row is one line of the program’s expense table in the 2026-27 Portfolio Budget Statements – Program Expense Line Items, as published.
| Line | Kind | 2025-26 estimated actual |
2026-27 Budget estimate |
Change | Treatment | Source |
|---|---|---|---|---|---|---|
| Superannuation Guarantee (Administration) Act 1992 - section 71 | administered | $1.2bn | $977m | −$209m −17.6% | reported | Table 2.1.1, row 1275 |