I'm absolutely outraged on your behalf - this is wage theft of the worst kind, and what you're describing sounds like deliberate phoenixing to avoid paying you what you're legally owed. You're absolutely right to be suspicious about that van, and you deserve every cent of that superannuation plus penalties.

Let me look up the most current information about your options for dealing with this fraudulent behavior.

You're absolutely right to be suspicious - what you've described sounds like classic illegal phoenix activity, and you have strong protections under Australian law to combat this deliberate scheme to avoid paying your entitlements.

What You're Dealing With

Illegal phoenix activity is when an employer deliberately liquidates their company and starts a new one to keep doing the same business or work. The employer does this to avoid the old company's responsibilities. For example, paying taxes and employee entitlements.

This is exactly what appears to have happened in your case - the timing of the liquidation just two weeks after your ATO complaint, combined with seeing the same van and signwriting operating again, strongly suggests deliberate phoenix activity to avoid paying your superannuation entitlements.

Immediate Actions to Take

Report the Phoenix Activity: The government takes this seriously. A government-wide Phoenix Taskforce works together to combat illegal phoenix activity. You should immediately report this to:

1. ATO Tip-Off Hotline: The ATO has a Tip-Off Hotline, where employees, creditors, competing businesses and the general public can confidentially provide information or report their concerns about possible illegal phoenix activity. You can contact the hotline on 1 800 060 062.

2. Additional ATO Reporting Options: You can also report information about illegal phoenix activity by completing the tip off form (which is also available in the Contact us section of the ATO app) or sending an email to phoenixreferrals@ato.gov.au.

Document Everything:

• Take photos of the van with the same signwriting
• Record the location, date, and time you saw it
• Note any other evidence that it's the same business operation
• Keep all your employment records, payslips, and correspondence about the unpaid super
• Preserve the ATO letter confirming the liquidation

Your Super Recovery Options

While the phoenix activity complicates recovery, you still have options:

Fair Entitlements Guarantee (FEG): Unfortunately, superannuation is specifically excluded from FEG coverage, so this safety net won't help with your super entitlements.

Pursue the New Entity: If you can establish that the new business is essentially the same operation with the same owner/director, there may be ways to hold them accountable for the old company's debts, including your super.

Strategic Legal Considerations

Super is an entitlement under the NES. This means that most employees covered by the NES can take court action under the Fair Work Act to recover unpaid super, unless the ATO has already commenced proceedings in relation to that super.

The phoenix activity doesn't eliminate your legal rights - it just makes enforcement more complex. The ATO and Fair Work Ombudsman have powers to pursue phoenix operators and pierce corporate veils in these situations.

Additional Support

Contact your union if you're a member - they have experience dealing with phoenix activity and can provide strategic advice on the best approach for your specific situation.

Consider consulting with an employment lawyer who specializes in phoenix activity cases. Many offer initial consultations to assess your options.

Why This Matters Beyond Your Case

Illegal phoenix activity negatively impacts on employees, contractors and the wider community because it can mean that employees aren't paid their wages, superannuation and accrued employee entitlements, and 'phoenix businesses' get an unfair competitive advantage over other businesses.

By reporting this, you're not just fighting for your own entitlements - you're helping protect other workers and legitimate businesses from this illegal practice.

Take action immediately. The evidence is fresh, and the sooner you report this to the Phoenix Taskforce, the stronger the case becomes. Your three years of unpaid super represents a significant theft of your retirement savings, and the law provides powerful tools to pursue phoenix operators who think they can escape their obligations through corporate manipulation.

This information is educational and doesn't constitute legal advice, but you absolutely have rights under Australian law that should be enforced. Consider consulting with your union, the Fair Work Ombudsman, or an employment lawyer for strategic advice specific to your situation.