A much bigger trainer in the same boat they say...... If this is about ripping off workers super by never paying it people nee to demand parliament do something serious about this. Jail and or fines should be automatic for anyone found guilty of pheonixing in this fashion.
It only happens because temptation is put in the hands of the employer to defer the payments in the first place beyond the quarterly and then trouble hits them and it does not get paid. The more onerous example is where this is done repeatedly without financial difficulty actually being the truth.
Note that people fear not getting their super at this stage - admin may mean it happens BUTTTTTTT normally not much if any gets to them.
Parliament only need to legislate the super goes automatically to the ATO with every pay - no ofs and no buts.
No excuse not to fix it.