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Treasury Laws Amendment (2018 Measures No. 4) Bill 2018


Type
Government
Originating house
House of Representatives
Status
Before Senate
Portfolio
Treasury

Summary

Amends: taxation legislation to: enable the Commissioner of Taxation to issue directions to employers to pay unpaid superannuation guarantee and undertake superannuation guarantee education courses, and to disclose more information about superannuation guarantee non-compliance to affected employees; extend Single Touch Payroll reporting to all employers; require more regular reporting by superannuation funds; strengthen the commissioner’s ability to collect superannuation guarantee charge and pay as you go withholding liabilities; enable the pre-filling of an individual’s tax file number declaration and superannuation standard choice force form by the commissioner to the individual’s employer; and enable the sharing and verification of tax file numbers between the commissioner and Commonwealth agencies; the Superannuation Legislation Amendment (MySuper Core Provisions) Act 2012 to clarify the commencement of certain provisions; the Tax Laws Amendment (Implementation of the Common Reporting Standard) Act 2016 to ensure that financial institutions report information about financial accounts held by foreign tax residents as intended; the Fuel Tax Act 2006, Income Tax Assessment Act 1997 and Taxation Administration Act 1953 to make amendments consequential on regulations; five Acts to rewrite provisions in relation to offshore information notices from the Income Tax Assessment Act 1936 to the Taxation Administration Act 1953 and apply those provisions to all tax-related liabilities; 10 Acts to make miscellaneous amendments; Superannuation (Resolution of Complaints) Act 1993 to enable the disclosure of certain information acquired in connection with a complaint made to the Superannuation Complaints Tribunal; and Income Tax Assessment Act 1997 to update the list of deductible gift recipients.

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 28/03/18  
Second reading moved 28/03/18  
Second reading debate 25/06/18  
Second reading agreed to 25/06/18  
Third reading agreed to 25/06/18  
     
Senate
Introduced and read a first time 25/06/18  
Second reading moved 25/06/18  
Second reading debate 05/12/18  
Second reading agreed to 05/12/18  
Committee of the Whole debate 05/12/18 Amendment details: 3 Government agreed to
Third reading agreed to 05/12/18  
     

Text of bill

  • First reading

MS-Word PDF HTML

Explanatory memoranda

  • Explanatory memorandum

MS-Word PDF HTML
  • Supplementary explanatory memorandum

MS-Word PDF HTML

Second reading speeches


Proposed amendments

Senate
  • Government [sheet LC209]

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Schedules of amendments

  • Schedule of the amendments made by the Senate

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Bills Digest



Notes