Commonwealth Consolidated Acts Commonwealth Consolidated Acts
Taxation Administration Act 1953
1 Subsection 355 - 65(3) in Schedule 1 (table item 7, column headed "and the record or disclosure ...", paragraph ( a))
After "the Superannuation Guarantee (Administration) Act 1992 ", insert ", or under a provision of this Act as it relates to that Act ,".
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. |
3 Subsection 355 - 65(9) in Schedule 1
Repeal the subsection, substitute:
(9) To avoid doubt, the exceptions in table items 7 and 7A in table 2 in subsection ( 3) have effect even if it is, or has been, in dispute or uncertain whether the individual is an employee or former employee of the employer.
4 Application--disclosure of information
The amendments made by this Schedule apply in relation to records or disclosures made on or after 1 July 2018 in relation to matters that arose before, on or after that day.