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Treasury Laws Amendment (Your Superannuation, Your Choice) Bill 2019

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8971

2019-2020

 

The Parliament of the

Commonwealth of Australia

 

THE SENATE

 

 

 

 

 

Treasury Laws Amendment (Your Superannuation, Your Choice) Bill 2019

 

 

(1)     Schedule 1, page 3 (after line 27), after item 4, insert:

4A  Subsection 27(1)

Omit “(1)”.

4B  Subsection 27(2)

Repeal the subsection.

[superannuation guarantee eligibility threshold]

(2)     Schedule 1, page 4 (after line 16), at the end of the Schedule, add:

8  Application provision

Despite the repeal made by item 4B, subsection 27(2) of the Superannuation Guarantee (Administration) Act 1992 , as in force immediately before the commencement of this Act, continues to apply at and after that time in relation to an employer for an employee if the employer is entitled to a jobkeeper payment (within the meaning of the Coronavirus Economic Response Package (Payments and Benefits) Rules 2020 ) for the employee during the calendar month.

[superannuation guarantee eligibility threshold]