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Hansard
- Start of Business
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BILLS
- National Consumer Credit Protection Amendment (Mandatory Comprehensive Credit Reporting) Bill 2018
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Treasury Laws Amendment (Tax Integrity and Other Measures) Bill 2018
- First Reading
- Second Reading
- BUSINESS
- BILLS
- MOTIONS
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BILLS
- Private Health Insurance Legislation Amendment Bill 2018
- Medicare Levy Amendment (Excess Levels for Private Health Insurance Policies) Bill 2018
- A New Tax System (Medicare Levy Surcharge—Fringe Benefits) Amendment (Excess Levels for Private Health Insurance Policies) Bill 2018
- Australian Institute of Health and Welfare Amendment Bill 2018
- Corporations Amendment (Asia Region Funds Passport) Bill 2018
- Treasury Laws Amendment (ASIC Governance) Bill 2018
- Treasury Laws Amendment (Enhancing ASIC's Capabilities) Bill 2018
- Treasury Laws Amendment (OECD Multilateral Instrument) Bill 2018
- Treasury Laws Amendment (2018 Measures No. 4) Bill 2018
- Offshore Petroleum and Greenhouse Gas Storage Amendment (Miscellaneous Amendments) Bill 2018
- Offshore Petroleum and Greenhouse Gas Storage (Regulatory Levies) Amendment Bill 2018
- Primary Industries Levies and Charges Collection Amendment Bill 2018
- Biosecurity Legislation Amendment (Miscellaneous Measures) Bill 2018
- Aboriginal and Torres Strait Islander Land and Sea Future Fund Bill 2018
- Aboriginal and Torres Strait Islander Land and Sea Future Fund (Consequential Amendments) Bill 2018
- Aboriginal and Torres Strait Islander Amendment (Indigenous Land Corporation) Bill 2018
- Interactive Gambling Amendment (Lottery Betting) Bill 2018
- Commerce (Trade Descriptions) Amendment Bill 2018
- Customs Amendment (Illicit Tobacco Offences) Bill 2018
- Education and Other Legislation Amendment (VET Student Loan Debt Separation) Bill 2018
- Student Loans (Overseas Debtors Repayment Levy) Amendment Bill 2018
- Home Affairs Legislation Amendment (Miscellaneous Measures) Bill 2018
- Treasury Laws Amendment (Australian Consumer Law Review) Bill 2018
- Underwater Cultural Heritage Bill 2018
- Underwater Cultural Heritage (Consequential and Transitional Provisions) Bill 2018
- Public Sector Superannuation Legislation Amendment Bill 2018
- Australian Astronomical Observatory (Transition) Bill 2018
- Intellectual Property Laws Amendment (Productivity Commission Response Part 1 and Other Measures) Bill 2018
- BUSINESS
- COMMITTEES
- MOTIONS
- BILLS
- COMMITTEES
- BILLS
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STATEMENTS BY MEMBERS
- Donations to Political Parties
- Pollard, Mr Sean
- Employment
- Schools
- Coeliac Awareness Week
- Fatality Free Friday, Wide Bay Electorate: Bruce Highway Upgrade
- Lindsay Electorate: The Haven-Nepean Women's Shelter
- Dunkley Electorate: Frankston Parkinson's Peer Support Group
- Miller, Mrs Fay, Miller, Mr Jack
- Murray Electorate: Pozieres Remembrance Association
- Canberra Electorate: Manuka Pool Memorial Plaque
- Rigby, Mr Flynn
- Solomon Electorate: Air Travel
- Pizzey-Stratford, Mr Oliver
- Higgison, Ms Debbie
- Special Olympics Australia
- Turnbull Government
- Brisbane Metro
- Gold Coast Commonwealth Games
- Rural and Regional Health Services
- QUESTIONS WITHOUT NOTICE
- DISTINGUISHED VISITORS
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QUESTIONS WITHOUT NOTICE
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Tasmania: Public Housing
(Wilkie, Andrew, MP, Turnbull, Malcolm, MP) -
Economy
(Irons, Steve, MP, Morrison, Scott, MP) -
Taxation
(Plibersek, Tanya, MP, Turnbull, Malcolm, MP) -
Queensland: Infrastructure
(Christensen, George, MP, McCormack, Michael, MP) -
Taxation
(O'Connor, Brendan, MP, Morrison, Scott, MP) -
National Security
(Hogan, Kevin, MP, Dutton, Peter, MP) -
Taxation
(Bowen, Chris, MP, Turnbull, Malcolm, MP) -
Economy
(Leeser, Julian, MP, Pyne, Christopher, MP) -
Taxation
(Collins, Julie, MP, Morrison, Scott, MP) -
Taxation
(Ramsey, Rowan, MP, O'Dwyer, Kelly, MP) -
Taxation
(Chalmers, Jim, MP, Turnbull, Malcolm, MP) -
Health Care
(Wallace, Andrew, MP, Hunt, Greg, MP) -
Taxation
(Shorten, Bill, MP, Turnbull, Malcolm, MP) -
Energy
(Banks, Julia, MP, Frydenberg, Josh, MP) -
Taxation
(Rishworth, Amanda, MP, Turnbull, Malcolm, MP) -
Centenary of Anzac
(Robert, Stuart, MP, Chester, Darren, MP, Shorten, Bill, MP)
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Tasmania: Public Housing
- AUDITOR-GENERAL'S REPORTS
- DOCUMENTS
- BUSINESS
- MATTERS OF PUBLIC IMPORTANCE
- COMMITTEES
- BILLS
- COMMITTEES
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BILLS
- Intelligence Services Amendment (Establishment of the Australian Signals Directorate) Bill 2018
- Communications Legislation Amendment (Online Content Services and Other Measures) Bill 2017
- Security of Critical Infrastructure Bill 2018
- Security of Critical Infrastructure (Consequential and Transitional Provisions) Bill 2018
- ASIC Supervisory Cost Recovery Levy Bill 2017, Treasury Laws Amendment (2018 Measures No. 1) Bill 2018
- Treasury Laws Amendment (2017 Measures No. 5) Bill 2017
- Communications Legislation Amendment (Online Content Services and Other Measures) Bill 2017
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Federation Chamber
- Start of Business
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CONSTITUENCY STATEMENTS
- Cooper, Professor David, AO
- Mitchell Electorate: Clean Up Australia Day
- Petition: Spinal Muscular Atrophy
- Easter
- Ethiopia: Oromo People
- Fisher Electorate: Fisher Community Awards
- Lord Howe Island
- Women's Health
- Taxation, Dividend Imputation
- Page Electorate: Constituents
- International Women's Day
- Leichhardt Electorate: Helicopters
- Richmond Vale Rail Trail
- Canning Electorate: Roads
- Health Care
- Australian Natural Disasters, Hume Electorate: Infrastructure
- Oxley Electorate: Competitions
- Murray-Darling Basin
- Veterans
- Flynn Electorate: Community Events
- Western Australia: Royal Flying Doctor Service
- Calare Electorate: Education
- Macquarie Electorate: Science at the Local
- Petrie Electorate: Griffin
- Women of Lindsay Awards
- Armistice Centenary
- Cooper, Professor David, AO
- Berowra Electorate: Infrastructure
- Herbert Electorate: Economy
- Petrie Electorate: Roads
- COMMITTEES
- ADJOURNMENT
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QUESTIONS IN WRITING
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National Disability Insurance Scheme (Question No. 898)
(Sharkie, Rebekha, MP, Tehan, Dan, MP) -
National Disability Insurance Scheme (Question No. 899)
(Sharkie, Rebekha, MP, Tehan, Dan, MP) -
National Disability Insurance Scheme (Question No. 900)
(Sharkie, Rebekha, MP, Tehan, Dan, MP) -
National Disability Insurance Scheme (Question No. 903)
(Katter, Bob, MP, Tehan, Dan, MP) -
Kangaroo Island Natural Resources Management Board (Question No. 906)
(Sharkie, Rebekha, MP, Frydenberg, Josh, MP)
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National Disability Insurance Scheme (Question No. 898)
Page: 3042
Ms O'DWYER (Higgins—Minister for Revenue and Financial Services, Minister for Women and Minister Assisting the Prime Minister for the Public Service) (11:09): I move:
That this bill be now read a second time.
The Turnbull government is today introducing an important suite of reforms to protect workers' superannuation entitlements by improving compliance with the superannuation guarantee.
It is fundamentally unacceptable for people not to be paid their superannuation entitlements. This bill introduces very serious consequences for employers who break the law by short-changing their employees.
For the first time, the ATO will be able to apply for court-ordered penalties where employers defy directions to pay their superannuation guarantee liabilities. These penalties can extend, in the most serious cases, to up to 12 months imprisonment.
This is one of a number of new enforcement options available to the tax office for action against employers who breach their obligation to pay superannuation for their employees.
The bill also enhances early detection of superannuation guarantee noncompliance. In the past, employee complaints have been a primary driver of superannuation guarantee enforcement activity. The ATO will continue to act on employee complaints. This bill gives the tax office improved visibility over superannuation guarantee obligations and payments, allowing it to detect and act on noncompliance often before the employee has become aware of a problem.
Single Touch Payroll will be extended to all employers from 1 July 2019, giving the ATO near real-time information about an employee's superannuation guarantee entitlements. Additionally, from 1 July 2018 superannuation funds will commence near real-time reporting to the ATO of contributions they receive. Combined, these measures provide the ATO with more timely information, supporting earlier detection and enabling quick action against employers detected as not paying the superannuation rightfully owed to employees.
The Turnbull government is also strengthening the ATO's powers to collect debts on behalf of employees where it uncovers cases of unpaid superannuation guarantee by strengthening the director penalty notices regime and tightening arrangements for security deposits not just for superannuation obligations, but also for other tax-related liabilities.
The bill will provide employees with greater ability to check they are receiving the superannuation guarantee rightfully due to them by allowing employees to view more up-to-date information about contributions and balances through their myGov account.
The ATO will also be able to notify employees when it is undertaking collection activity on their behalf. Further, the bill enables the ATO to pre-fill new employees' tax file number declaration and superannuation choice forms, helping them make informed decisions about their superannuation when beginning new jobs. These measures, which enhance the information given to individuals, will encourage greater member engagement with their superannuation.
This bill will also amend the Income Tax Assessment Act 1936 to improve data matching to help ensure the right people are receiving welfare payments.
Increasing the powers of the ATO to verify a tax file number to another Commonwealth agency, where that agency has an existing right to ask for its collection under Commonwealth law, will offer greater data assurance and integrity across government. This will lead to lower levels of incorrect adjustments in welfare payments and a reduction in welfare payment leakage.
Further, the bill makes minor amendments to Treasury portfolio legislation to ensure that the law operates as intended by clarifying the law, correcting technical or drafting defects, removing anomalies and addressing unintended outcomes.
Finally, the bill adds three specifically listed deductible gift recipients (DGRs). DGR status allows members of the public to receive income tax deductions for the donations they make to these organisations. The organisations are:
Australian Philanthropic Services Limited;
Foundation 1901 Limited; and
Sydney Chevra Kadisha.
Together, the measures in this bill represent a substantial enhancement to the tax and superannuation system, ensuring employers make the contributions they owe to employees, protecting the system against misuse, and supporting philanthropy.
Full details of the measures are contained in the explanatory memorandum.
Debate adjourned.