Fair Work Amendment (Recovering Unpaid Superannuation) Bill 2017 [2017] AUSStaCSBSD 334 (18 October 2017)

• Fair Work Amendment (Recovering Unpaid Superannuation) Bill 2017

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Fair Work Amendment (Recovering Unpaid Superannuation) Bill 2017

Purpose	This bill seeks to amend various Acts in relation to superannuation to: • enable the Fair Work Ombudsman to engage its authority in matters that relate to superannuation contributions; • require employers to provide notice of when contributions are made and are not made for each pay period; • remove the provision which currently allows employers to potentially claim as employer contributions, employee contributions made via salary-sacrifice; • remove the exemption that allows employers not to make superannuation contributions to employees who earn less than $450 in a calendar month; • remove restrictions on choice of superannuation fund, as effected via certain agreements and workplace determinations, from 1 July 2018; • require the Commissioner for Taxation (the Commissioner) to conduct a review of employers' compliance with their superannuation payment obligations; • require trustees of superannuation entities to take reasonable steps to notify their members (within 28 days and by any means) when it could reasonably have expected their member to have received a contribution from an employer, but did not; and • expand the information that superannuation providers are required to provide to the Commissioner in their annual Member Information Statements
Sponsor	Ms Rebekha Sharkie MP
Introduced	House of Representative on 11 September 2017

The committee has no comment on this bill.