IMPACT ON TAX AND SUPERANNUATION PROVISIONS INDEXED TO AVERAGE WEEKLY ORDINARY TIME EARNINGS
SUMMARY OF CONSULTATION PROCESS

On 17 April 2013, via the release of a proposals paper on the Treasury website, the Government indicated its intention to update a number of taxation and superannuation thresholds to reflect changes made by the Australian Bureau of Statistics (ABS) to the reporting frequency of average weekly ordinary time earnings (AWOTE).
In particular, these changes involve updating taxation and superannuation thresholds that reference the March AWOTE quarter to instead reference the preceding December quarter.
This measure was included in Tax Laws Amendment (2013 Measures No. 2) Bill 2013, which was introduced into Parliament on 29 May 2013. 
Consultation process
Public consultation on a Treasury proposals paper was conducted between 17 April 2013 and 26 April 2013.  Two confidential submissions were received. 
Summary of key issues 
Both submissions were confidential.
Feedback
Feedback on the consultation process for this measure can be forwarded to consultation@treasury.gov.au.  Alternatively, you can contact Simone Abbot on (02) 6263 3816.
Thank you to all participants in the consultation process.