SMSFs Self-managed super funds are also a key target area for the ATO. Key issues here include: SMSF annual lodgment; contraventions reported by approved SMSF auditors; compliance of approved SMSF auditors; intermediaries who seek to exploit vulnerabilities in the system to facilitate fraud, including illegal early release of super. The ATO will investigate employers when employees notify it that they may not have received their full Super Guarantee entitlements. Additionally, the ATO will check that employers are meeting their SG obligations when undertaking PAYG compliance reviews. Cash In the cash and hidden economy, the ATO is focusing on operators in the building and construction industry, and the restaurant, cafe and takeaway industry that it says are not operating fairly. Employee v contractor issues continue to be of concern. The ATO says it is still seeing situations where employers incorrectly treat workers as contractors rather than employees.