Treasury Laws Amendment (Recovering Unpaid Superannuation) Act 2020 (Cth)

Treasury Laws Amendment (Recovering Unpaid Superannuation) Act 2020

No. 21, 2020

An Act to amend the law relating to taxation and superannuation, and for related purposes

Contents 1 Short title 2 Commencement 3 Schedules Schedule 1—Superannuation guarantee amnesty Income Tax Assessment Act 1997 Superannuation Guarantee (Administration) Act 1992

Treasury Laws Amendment (Recovering Unpaid Superannuation) Act 2020 No. 21, 2020

An Act to amend the law relating to taxation and superannuation, and for related purposes

[Assented to 6 March 2020]

The Parliament of Australia enacts:

1 Short title This Act is the Treasury Laws Amendment (Recovering Unpaid Superannuation) Act 2020.

2 Commencement (1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. Sections 1 to 3 and anything in this Act not elsewhere covered by this table The day this Act receives the Royal Assent. 6 March 2020 2. Schedule 1, items 1 to 9 The first 1 January, 1 April, 1 July or 1 October to occur after the day this Act receives the Royal Assent. 1 April 2020 3. Schedule 1, items 10 to 12 24 May 2018. 24 May 2018 4. Schedule 1, item 13 The day after the end of the period of 6 months beginning on the day this Act receives the Royal Assent. 6 September 2020 5. Schedule 1, item 14 24 May 2018. 24 May 2018