Treasury Laws Amendment (2018 Measures No. 4) Bill 2018

Originating house
House of Representatives
Parliament no

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Amends: taxation legislation to: enable the Commissioner of Taxation to issue directions to employers to pay unpaid superannuation guarantee and undertake superannuation guarantee education courses, and to disclose more information about superannuation guarantee non-compliance to affected employees; extend Single Touch Payroll reporting to all employers; require more regular reporting by superannuation funds; strengthen the commissioner’s ability to collect superannuation guarantee charge and pay as you go withholding liabilities; enable the pre-filling of an individual’s tax file number declaration and superannuation standard choice force form by the commissioner to the individual’s employer; and enable the sharing and verification of tax file numbers between the commissioner and Commonwealth agencies; the Superannuation Legislation Amendment (MySuper Core Provisions) Act 2012 to clarify the commencement of certain provisions; the Tax Laws Amendment (Implementation of the Common Reporting Standard) Act 2016 to ensure that financial institutions report information about financial accounts held by foreign tax residents as intended; the Fuel Tax Act 2006, Income Tax Assessment Act 1997 and Taxation Administration Act 1953 to make amendments consequential on regulations; five Acts to rewrite provisions in relation to offshore information notices from the Income Tax Assessment Act 1936 to the Taxation Administration Act 1953 and apply those provisions to all tax-related liabilities; 10 Acts to make miscellaneous amendments; the Superannuation (Resolution of Complaints) Act 1993 to enable the disclosure of certain information acquired in connection with a complaint made to the Superannuation Complaints Tribunal; and the Income Tax Assessment Act 1997 to update the list of deductible gift recipients.


House of Representatives
Introduced and read a first time 28 Mar 2018
Second reading moved 28 Mar 2018
Second reading debate 25 Jun 2018
Second reading agreed to 25 Jun 2018
Third reading agreed to 25 Jun 2018
Introduced and read a first time 25 Jun 2018
Second reading moved 25 Jun 2018
Second reading debate 05 Dec 2018
Second reading agreed to 05 Dec 2018
Committee of the Whole debate
  • Amendment details: 3 Government agreed to
05 Dec 2018
Third reading agreed to 05 Dec 2018
House of Representatives
Consideration of Senate message
  • Details: House agreed to Senate amendments
12 Feb 2019
Finally passed both Houses 12 Feb 2019
  • Act no: 8
  • Year: 2019
01 Mar 2019

Documents and transcripts

Text of bill

Explanatory memoranda

Proposed amendments


Schedules of amendments

Bills digest


Helpful information

Text of bill

  • First reading: Text of the bill as introduced into the Parliament
  • Third reading: Prepared if the bill is amended by the house in which it was introduced. This version of the bill is then considered by the second house.
  • As passed by both houses: Final text of bill agreed to by both the House of Representatives and the Senate which is presented to the Governor-General for assent.

Explanatory memoranda

  • Explanatory memorandum: Accompanies and provides an explanation of the content of the introduced version (first reading) of the bill.
  • Supplementary explanatory memorandum: Accompanies and explains amendments proposed by the government to the bill.
  • Revised explanatory memorandum: Accompanies and explains the amended version (third reading) of the bill. It supersedes the explanatory memorandum.

Proposed amendments

Circulated by members and senators when they propose to make changes to the bill. For details about the outcome of proposed amendments please refer to either the Votes and Proceedings (House of Representatives) or the Journals (Senate).

Schedules of amendments

Schedules of amendments list amendments agreed to by the second house are communicated to the first house for consideration. Subsequent action by either house may also be included in a schedule.

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