I submit my email chain with a potential client (whose identity I've anonymised until she's ready to be disclosed). I will suggest she send my email suggestions on how to tackle this perennial and cancerous practice to the Inspector General of Taxation as a means of setting action in train in the various quarters that might be productive. I suggest that the ATO, the IGoT, ASIC and the Federal Police and the Board of Taxation take an active interest in every one of these awful occurrences looking for both criminal and civil bases of action, always trying to get compensation for the victim employee/former employee. The email chain is in the attached 'Word' document.
Thank you for contacting the Board of Taxation.
You can report phoenix activity to the Phoenix Taskforce. The Phoenix Taskforce comprises over 20 Federal, State and Territory government agencies, including the ATO, Australian Securities & Investments Commission (ASIC), Department of Employment, and the Fair Work Ombudsman. The Phoenix Taskforce provides a whole-of-government approach to combatting illegal phoenix activity.
For further details on the Taskforce please see: https://www.ato.gov.au/general/the-fight-against-tax-crime/our-focus/illegal-phoenix-activity/
To report suspected tax evasion activity please see: https://www.ato.gov.au/General/The-fight-against-tax-crime/What-you-can-do/
Additionally, you can report unpaid super contributions by visiting: https://www.ato.gov.au/calculators-and-tools/report-unpaid-super-contributions-from-my-employer/
Further information about the process can be found at: https://www.ato.gov.au/Individuals/Super/In-detail/Growing/Unpaid-super/?page=3#Our_process_when_investigating_your_enquiry
If there are issues regarding the actions of liquidators, a complaint can be made to ASIC.
The Board trusts this information can be of assistance to you.
https://www.ato.gov.au/general/the-fight-against-tax-crime/our-focus/illegal-phoenix-activity
Illegal phoenix activityIllegal phoenix activity is when a director liquidates, winds up or abandons a company to avoid paying its debts, then sets up a new company to continue without the debt.
https://www.ato.gov.au/General/The-fight-against-tax-crime/What-you-can-do
What you can doTax crime threatens the revenue used to provide services to the community, and disadvantages Australians who do the right thing. You can help protect Australia from tax crime and keep the system fair for everyone.
https://www.ato.gov.au/calculators-and-tools/report-unpaid-super-contributions-from-my-employer
Report unpaid super contributions from my employerUse tool to let us know if your employer hasn't paid your super, paid your super late or paid your super to the incorrect fund.