Except this bit changed a few years ago. It has to go to a superstream provider, who hangs on to the money for a while, causes extra delay, and eventually forwards it to the employee’s fund - thereby making it more difficult for the employee to monitor whether the contribution actually made it to the fund. I assume that superstream providers also copy information to the government.
There are a range of parties who might raise a red flag if a payment is late, or just didn’t happen at all e.g.
- the superstream provider
- the government (if not the same party as the superstream provider)
- the super fund
I know for a fact that red flags do get raised. It may be that they don’t always get raised.
Obviously only the government has any actual enforcement powers.