Revised

Superannuation Guarantee (Administration) Amendment Bill 2015

Superannuation Guarantee (Administration) Amendment Act 2015

Explanatory Memorandum

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

[1]
Australian Bureau of Statistics (2015), Counts of Australian Businesses, including entries and exits, June 2010 to June 2014 - 8165.0

[2]
Australian Bureau of Statistics (2013), Australian Industry 2011-12 June 2007 - 8155.0, Table 2.1, ABS Statistics

[3]
Australian Bureau of Statistics (2015), Counts of Australian Businesses, including entries and exits, June 2010 to June 2014 - 8165.0

[4]
McKercher M., Hodgson H. and Walpole M. 2006, 'Final Report: Scoping Study on the Costs of Compliance of Small Business' Australian School of Taxation, University of NSW

[5]
Lignier P., and Evans C., 2012 'The rise and rise of tax compliance costs for the small business sector in Australia' Australian School of Taxation, University of NSW

[6]
Details of how this estimate was derived are set out in Attachment A

[7]
Details of how this estimate was derived are set out in Attachment A

[8]
Australian Bureau of Statistics (2015), Counts of Australian Businesses, including entries and exits, June 2010 to June 2014 - 8165.0

[9]
Based on $20 ordinary times earning per hour with an 8 hour day.

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