Employers who don't pay super face up to a year in jail

For the first time, employers who fail to follow the Tax Office's direction to pay super entitlements to their employees will be subject to court-ordered financial penalties as well as up to 12 months' imprisonment.

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Source:  http://www.smh.com.au/money/super-and-funds/employers-who-dont-pay-super-face-up-to-a-year-in-jail-20180126-h0oupi.html