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Schedule 2—Disclosure of information about non-compliance

Schedule 2 Disclosure of information about non-compliance

   

Taxation Administration Act 1953

1  Subsection 355-65(3) in Schedule 1 (table item 7, column headed “and the record or disclosure ...”, paragraph (a))

After “the Superannuation Guarantee (Administration) Act 1992 ”, insert “, or under a provision of this Act as it relates to that Act,”.

2  Subsection 355-65(3) in Schedule 1 (after table item 7)

Insert:

 

7A

an individual who is or was an employee (within the meaning of the Superannuation Guarantee (Administration) Act 1992 )

(a) is of information that relates to:

(i) a failure by the individual’s employer or former employer to comply with the employer’s obligations under the Superannuation Guarantee (Administration) Act 1992 , or under a provision of this Act as it relates to that Act, in relation to the employee; or

(ii) if the Commissioner reasonably suspects that such a failure has occurred—the suspected failure; or

(iii) any actions taken by the Commissioner in relation to such a failure or suspected failure; and

(b) does not relate to the general financial affairs of the employer.

 

3  Subsection 355-65(9) in Schedule 1

Repeal the subsection, substitute:

             (9)  To avoid doubt, the exceptions in table items 7 and 7A in table 2 in subsection (3) have effect even if it is, or has been, in dispute or uncertain whether the individual is an employee or former employee of the employer.

4  Application—disclosure of information

The amendments made by this Schedule apply in relation to records or disclosures made on or after 1 July 2018 in relation to matters that arose before, on or after that day.