Show download pdf controls
  • Super guarantee integrity measures draft legislation available for comment

    The government released draft legislation for the superannuation guarantee (SG) integrity package on 24 January 2018. It is open for comment until Friday 16 February 2018.

    Aimed at protecting employees' super entitlements, the draft bill introduces measures that will modernise the system and introduce a suite of SG enforcement and collection tools.

    The package includes measures that affect employers, these include:

    • giving us the ability to seek court-ordered penalties in the most extreme cases of non-payment – including employers who repeatedly fail to pay SG charge liabilities
    • discretion for the Commissioner to direct employers to undertake an approved education course where they fail to comply with their SG obligations – including the ability to seek a court imposed penalty where an employer fails to comply with the direction
    • allowing us to disclose information to employees regarding the non-payment of SG, and our efforts to recover outstanding amounts – permitted exceptions to the disclosure provisions will be expanded to include all employees, even where the employee has not reported non-payment to us
    • strengthening arrangements for director penalty notices and security deposits for super and other tax-related liabilities
    • extending Single Touch Payroll to all employers – including those with fewer than 20 employees, from 1 July 2019.

    Visit the Treasury website for full details and instructions for submitting feedback by 16 February 2018.

    Next steps:

      Last modified: 13 Feb 2018QC 54559