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The SG Under Reporting model identifies under-reporting from Single Touch Payroll and Member Account Transaction Service data. The Australian National Audit Office (ANAO) published an audit of SG compliance on 28 April 2022. It states that the new models increased the average strike rate from approximately 60–70 percent to 90 percent. The strike rate is the share of SG compliance cases that raise a liability. The ANAO adds that the models need heavy data validation, use limited samples and depend on Excel work by a few experienced staff. The ATO told the ANAO in September 2021 that it used real-time data to select only around 200 cases in 2021–22. 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The Australian Taxation Office (ATO) selects employers for SG compliance cases. Its two earlier risk models drew on historical fund and income tax data. In 2018–19 it replaced them with two real-time data models. The Employer Simulation and Evaluation Model compares employers' behavior across similar groups of employees. The SG Under Reporting model identifies under-reporting from Single Touch Payroll and Member Account Transaction Service data. The Australian National Audit Office (ANAO) published an audit of SG compliance on 28 April 2022. It states that the new models increased the average strike rate from approximately 60–70 percent to 90 percent. The strike rate is the share of SG compliance cases that raise a liability. The ANAO adds that the models need heavy data validation, use limited samples and depend on Excel work by a few experienced staff. The ATO told the ANAO in September 2021 that it used real-time data to select only around 200 cases in 2021–22. 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