Small business operators are increasingly using unpaid tax and superannuation liabilities to “prop up” their cash flow, attracting growing scrutiny from the Tax Office, second commissioner Jeremy Hirschhorn says.

Mr Hirschhorn – among contenders to replace outgoing commissioner Chris Jordan in the top job next year – will tell Tuesday’s Financial Review CFO Live Summit, the agency has seen an increased reliance on unpaid tax and flagged stronger compliance action in 2024.