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Bills of the current Parliament

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Treasury Laws Amendment (2018 Superannuation Measures No. 1) Bill 2019

Originating house
House of Representatives
Before Senate


Amends the: 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.

Progress of bill

For committee reference information, please see the Notes section at the end of this page.

House of Representatives
Introduced and read a first time 24/07/19  
Second reading moved 24/07/19  
Second reading debate 12/09/19  
Second reading agreed to 12/09/19  
Third reading agreed to 12/09/19  
Introduced and read a first time 12/09/19  
Second reading moved 12/09/19  

Text of bill

  • First reading


Explanatory memoranda

  • Explanatory memorandum


Second reading speeches

Proposed amendments

No proposed amendments have been circulated.

Schedules of amendments

Bills Digest