Summary
Part of a package of 11 bills, the bill amends the Superannuation Guarantee (Administration) Act 1992 to: increase the superannuation guarantee age of an employee at which the superannuation guarantee no longer needs to be provided from 70 to 75 years of age; and incrementally increase the superannuation guarantee charge percentage from 9 per cent to reach 12 per cent in the 2019-20 financial year.