Treasury Laws Amendment (2018 Superannuation Measures No. 1) Bill 2018

Originating house
House of Representatives
Not Proceeding
Parliament no

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Amends the: Income Tax Assessment Act 1997 and Superannuation Guarantee (Administration) Act 1992 to provide for a one-off 12 month amnesty to encourage employers to self-correct historical superannuation guarantee non-compliance; Superannuation Guarantee (Administration) Act 1992 to enable certain employees with multiple employers to apply for an employer shortfall exemption certificate which prevents their employer from having a superannuation guarantee shortfall if they do not make contributions for a period; Administrative Decisions (Judicial Review) Act 1977 to make consequential amendments; Income Tax Assessment Act 1997 to ensure that a superannuation entity’s non-arm’s length income includes income where expenditure in gaining or producing it was not an arm’s length expense; and Income Tax Assessment Act 1997, Taxation Administration Act 1953 and Income Tax (Transitional Provisions) Act 1997 to ensure that, in certain circumstances involving limited recourse borrowing arrangements, the total value of a superannuation fund’s assets is taken into account in working out individual members’ total superannuation balances.


House of Representatives
Introduced and read a first time 24 May 2018
Second reading moved 24 May 2018
Second reading debate 19 Jun 2018
Second reading debate 20 Jun 2018
Second reading agreed to 20 Jun 2018
Consideration in detail debate 20 Jun 2018
Third reading agreed to 20 Jun 2018
Introduced and read a first time 25 Jun 2018
Second reading moved 25 Jun 2018
Lapsed at end of Parliament 01 Jul 2019

Documents and transcripts

Text of bill

Explanatory memoranda

Proposed amendments

House of representatives


Schedules of amendments

No documents at present

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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