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ISSN 1328-8091 Warning: All viewers of this digest are advised to visit the disclaimer appearing at the end of this document. The disclaimer sets out the status and purpose of the digest. BILLS DIGEST NO. 104, 2019-20 12 JUNE 2020 Treasury Laws Amendment (Your Superannuation, Your Choice) Bill 2019 Robert

ISSN 1328-8091 Warning: All viewers of this digest are advised to visit the disclaimer appearing at the end of this document. The disclaimer sets out the status and purpose of the digest. BILLS DIGEST NO. 29, 2019-20 12 SEPTEMBER 2019 Treasury Laws Amendment (2018 Superannuation Measures No. 1) Bill 2019

ISSN 1328-8091 Warning: All viewers of this digest are advised to visit the disclaimer appearing at the end of this document. The disclaimer sets out the status and purpose of the digest. BILLS DIGEST NO. 128, 2017-18 21 JUNE 2018 Treasury Laws Amendment (2018 Superannuation Measures No. 1) Bill 2018

ISSN 1328-8091 Parliamentof Australia Departmentof Parliamentary Services Contents Purpose .................................................................................................................................................... 3 Committee consideration ................................................................................................................... 4 Schedule 1—non-compliance with PAYG withholdings, and superannuation guarantee, obligations ............................................................................................................................................. 5 Background ......................................................................................................................................... 5 ‘Phoenix’ activity ............................................................................................................................ 5 Superannuation entitlements ........................................................................................................ 6 Pay as you go ................................................................................................................................. 6 Director penalty regime ................................................................................................................. 7 Basis of

ISSN 1328-8091 Parliament of Australia Departmentof Parliamentary Services Contents Purpose .................................................................................................................................................... 3 Background .............................................................................................................................................. 4 Other proposed superannuation changes .......................................................................................... 5 Summary of Superannuation Guarantee requirements ..................................................................... 5 History of the Superannuation Guarantee ......................................................................................... 7 Economic impact of the Superannuation Guarantee ....................................................................... 10 Superannuation industry overview .................................................................................................. 12 Basis of

ISSN 1328-8091 Parliament of Australia Departmentof Parliamentary Services Contents Purpose .................................................................................................................................................... 2 Background .............................................................................................................................................. 2 Basis of policy commitment ................................................................................................................ 2 Policy position of parties and independents ...................................................................................... 3 Government position ..................................................................................................................... 3 Other positions .............................................................................................................................. 3 Position of major interest groups ....................................................................................................... 4 Committee consideration ................................................................................................................... 4 Financial implications

Parliament of Australia Department of Parliamentary Services Parliamentary Library BILLS DIGEST Information analysis and advice for the Parliament 16 March 2007, no. 112, 2006-07, ISSN 1328-8091 Superannuation Legislation Amendment (Trustee Board and Other Measures) (Consequential Amendments) Bill 2007 Leslie Nielson Economics Section Contents Purpose . . . . . .