Treasury Laws Amendment (2018 Measures No. 4) Bill 2018 [Provisions]

13 June 2018

© Commonwealth of Australia 2018
ISBN 978-1-76010-782-6

View the report as a single document - (PDF 350KB)

Corrigendum - Tabled 22 June 2018 - (PDF 47KB)

View the report as separate downloadable parts:

Committee members (PDF 21KB)
Chapter 1 - Introduction (PDF 140KB)

Conduct of the inquiry
Background—Superannuation Guarantee Integrity package
Overview of the bill
Financial impact
Legislative scrutiny committees

Chapter 2 - Views on the bill (PDF 111KB)

The need to address superannuation guarantee non-compliance
Schedule 1: Directions and penalties in relation to superannuation guarantee charge
Schedule 2: Disclosure of information about non-compliance
Schedule 3: Single touch payroll reporting
Schedule 4: Fund reporting
Schedule 5: Compliance measures
Schedule 6: Amendments relating to employee commencement
Schedule 8: Miscellaneous amendments
Committee view

Additional Comments from Labor Senators (PDF 59KB)

Schedules 1–6—Superannuation Guarantee Integrity
Schedule 7—Information Sharing
Schedule 8—Miscellaneous
Schedule 9—Deductible Gift Recipients

Australian Greens – Additional Comments (PDF 13KB)
Appendix 1 - Submissions and additional documents (PDF 10KB)
Appendix 2 - Public hearings (PDF 10KB)

Committee Secretariat contact:

Senate Standing Committees on Economics
PO Box 6100
Parliament House
Canberra ACT 2600

Phone: +61 2 6277 3540