Summary

Amends: taxation legislation to: enable the Commissioner of Taxation to issue directions to employers to pay unpaid superannuation guarantee and undertake superannuation guarantee education courses, and to disclose more information about superannuation guarantee non-compliance to affected employees; extend Single Touch Payroll reporting to all employers; require more regular reporting by superannuation funds; strengthen the commissioner’s ability to collect superannuation guarantee charge and pay as you go withholding liabilities; enable the pre-filling of an individual’s tax file number declaration and superannuation standard choice force form by the commissioner to the individual’s employer; and enable the sharing and verification of tax file numbers between the commissioner and Commonwealth agencies; the

to clarify the commencement of certain provisions; the to ensure that financial institutions report information about financial accounts held by foreign tax residents as intended; the , and to make amendments consequential on regulations; five Acts to rewrite provisions in relation to offshore information notices from the to the and apply those provisions to all tax-related liabilities; 10 Acts to make miscellaneous amendments; the to enable the disclosure of certain information acquired in connection with a complaint made to the Superannuation Complaints Tribunal; and the to update the list of deductible gift recipients.