Australian Parliament House is open to the public.

Second Reading Speeches

Treasury Laws Amendment (Recovering Unpaid Superannuation) Bill 2019

Type
Government
Portfolio
Treasury
Originating house
House of Representatives
Status
Act
Parliament no
46

Track (What's this?)

Permalink

Summary

Amends the:

Income Tax Assessment Act 1997
and
Superannuation Guarantee (Administration) Act 1992
to provide for a one-off amnesty to encourage employers to self-correct historical superannuation guarantee non compliance; and
Superannuation Guarantee (Administration) Act 1992
to limit the Commissioner of Taxation’s ability to remit penalties for historical superannuation guarantee non-compliance, where an employer fails to disclose information relevant to their historical superannuation guarantee shortfall.

We acknowledge the traditional owners and custodians of country throughout Australia and acknowledge their continuing connection to land, waters and community. We pay our respects to the people, the cultures and the elders past, present and emerging.

Aboriginal and Torres Strait Islander people are advised that this website may contain images and voices of deceased people.