A good sign of problems in the business are that you are behind in your superannuation for staff, and it is one area that things can escalate quickly.

• Industry funds

Where you have staff that are members of an industry fund, if payments are made late, the fund can commence recovery proceedings, either through court processes or formal demands.

• ATO intervention

With data matching improving, there is a mechanism that allows the ATO to identify underpayments and to take steps to recover these amounts, as it is a simple measure through the BAS.

Where the ATO sees underpayment or non payment, they can either audit the employer or make a default assessment for payment.