Summary

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.