Treasury Laws Amendment (2018 Measures No. 4) Act 2019 (8 of 2019)
Schedule 2 Disclosure of information about non-compliance
Taxation Administration Act 1953
2 Subsection 355-65(3) in Schedule 1 (after table item 7)
Insert:
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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. |