Revised
Superannuation Guarantee (Administration) Amendment Bill 2015
Explanatory Memorandum
(Circulated by the authority of the Minister for Small Business, the Hon Bruce Billson MP)Australian Bureau of Statistics (2015), Counts of Australian Businesses, including entries and exits, June 2010 to June 2014 - 8165.0
Australian Bureau of Statistics (2013), Australian Industry 2011-12 June 2007 - 8155.0, Table 2.1, ABS Statistics
Australian Bureau of Statistics (2015), Counts of Australian Businesses, including entries and exits, June 2010 to June 2014 - 8165.0
McKercher M., Hodgson H. and Walpole M. 2006, 'Final Report: Scoping Study on the Costs of Compliance of Small Business' Australian School of Taxation, University of NSW
Lignier P., and Evans C., 2012 'The rise and rise of tax compliance costs for the small business sector in Australia' Australian School of Taxation, University of NSW
Details of how this estimate was derived are set out in Attachment A
Details of how this estimate was derived are set out in Attachment A
Australian Bureau of Statistics (2015), Counts of Australian Businesses, including entries and exits, June 2010 to June 2014 - 8165.0
Based on $20 ordinary times earning per hour with an 8 hour day.