Superannuation Guarantee Integrity Package

This consultation process has now been completed. Submissions available
Consultation Type
Draft Legislation

Key Documents

This exposure draft Bill is intended to give effect to the Government's Superannuation Guarantee (SG) Integrity Package, announced by the Minister for Revenue and Financial Services on 29 August 2017. The draft Bill would:

  • allow the Australian Tax Office (ATO), in cases where employers fail to comply with their SG obligations, to issue directions to pay unpaid SG and undertake SG education courses;
  • introduce criminal penalties for failure to comply with a direction to pay;
  • allow the ATO to disclose more information about SG non-compliance to affected employees;
  • extend Single Touch Payroll to all employers;
  • facilitate more regular reporting by superannuation funds;
  • improve the operation of the ATO's collection and compliance measures; and
  • streamline employee commencement processes.