Revised

Superannuation Guarantee (Administration) Amendment Bill 2015

Explanatory Memorandum

(Circulated by the authority of the Minister for Small Business, the Hon Bruce Billson MP)

Index

Schedule 1: Temporary residents

Bill reference Paragraph number
Item 1, subsection 32C(2AA) 1.18
Item 2, subsection 32NA(11) 1.17
Item 3 1.29

Schedule 2: Transfers to successor funds

Bill reference Paragraph number
Items 1, 2, 3 and 6, paragraph 32C(2)(ba), subparagraph 32C(2)(ba)(ii), subparagraph 32C(2)(ba)(iii) and subsection 32NA(1A) 1.26
Item 4, subsection 32C(2AB) 1.27
Item 5, section 32J 1.25
Item 7 1.30


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