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Bills of the current Parliament

Although every effort is made to ensure the accuracy of bills homepages, the authoritative sources for verifying the progress of bills are the House of Representatives Votes and Proceedings and the Journals of the Senate.

Treasury Laws Amendment (Recovering Unpaid Superannuation) Bill 2019


Type
Government
Originating house
House of Representatives
Status
Act
Portfolio
Treasury

Summary

Amends the: Income Tax Assessment Act 1997 and Superannuation Guarantee (Administration) Act 1992 to provide for a one-off amnesty to encourage employers to self-correct historical superannuation guarantee non compliance; and Superannuation Guarantee (Administration) Act 1992 to limit the Commissioner of Taxation’s ability to remit penalties for historical superannuation guarantee non-compliance, where an employer fails to disclose information relevant to their historical superannuation guarantee shortfall.

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 18/09/19  
Second reading moved 18/09/19  
Second reading debate 27/11/19  
Second reading debate 28/11/19  
Second reading agreed to 28/11/19  
Third reading agreed to 28/11/19  
     
Senate
Introduced and read a first time 02/12/19  
Second reading moved 02/12/19  
Second reading debate 11/02/20  
Second reading debate 13/02/20  
Second reading debate 24/02/20  
Second reading agreed to 24/02/20  
Committee of the Whole debate 24/02/20  
Third reading agreed to 24/02/20  
     
Finally passed both Houses 24/02/20  
Assent 06/03/20 Act no: 21 - Year: 2020
     

Text of bill

  • First reading

MS-Word PDF HTML
  • As passed by both Houses

MS-Word PDF HTML

Explanatory memoranda

  • Explanatory memorandum

MS-Word PDF HTML

Second reading speeches


Proposed amendments

Senate
  • Opposition [sheet 8872 revised]
MCALLISTER, Sen Jenny

MS-Word PDF HTML

Schedules of amendments

Bills Digest



Notes