The Australian Taxation Office (ATO) has moved to reinforce with employers their obligations under the new choice of fund regime, particularly their handling of the new choice form.

The Deputy Commissioner for Taxation in charge of superannuation, Mark Jackson made clear on Monday that employers had an obligation to identify employees who are eligible to choose a superannuation fund and provide them with a standard choice form before July 29, 2005.

Mr Jackson said it was also important for employers to ensure that the funds nominated by employees were "complying funds".

The tax office reminder comes just a week after a warning that tax authorities will be adopting a graduated approach to enforcement of the new regime.

The ATO has indicated it will be adopting a facilitative approach for the first six to nine months before implementing full enforcement.