Spot on Mike. From day 1 of compulsory super, Labor never had a mechanism other than union muscle to ensure payments were made by employers. Making the payments as part of the PAYG system is the logical solution to ensure all employers make payment on a timely basis because of the inbuilt checks. Collecting the contributions tax up front would simplify fund tax arrangements and help the ATO monitor tax arbitrage activities of the larger funds who can currently hide their transactions using their members’ contribution tax liability.