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:
|
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. |
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
