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Superannuation Guarantee – Risks arising from a failure to pay

The Fair Work Act 2009 (Cth) was amended with effect from 1 January 2025 to criminalise wage theft, which extends to not paying the superannuation guarantee. As a result, superannuation entitlements for the vast majority of national system employees with have an added layer of protection afforded to them by the new criminal offence. This means that […]

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