Treasury Laws Amendment (Strengthening Financial Systems and Other Measures) Bill 2025
The PRESIDENT (19:45): I will now deal with the amendments and requests for amendments circulated by the Australian Greens. In accordance with the usual practice, the statements accompanying the requests will be incorporated in Hansard. The question is that the requests for amendments on sheet 3453 and the amendments on sheets 3436 and 3510 be agreed to.
Australian Greens' circulated amendments and request s for amendments— SHEET 3436 (1) Schedule 1, item 31, page 52 (line 14), omit ", on reasonable grounds". (2) Schedule 1, item 31, page 52 (line 29), omit ", on reasonable grounds". (3) Schedule 1, item 34, page 60 (line 15), omit ", on reasonable grounds". _____ SHEET 3453 That the House of Representatives be requested to make the following amendments: (1) Clause 2, page 2 (table item 9), omit "6 and 7", substitute "6 to 8".
(2) Page 132 (after line 13), at the end of the Bill, add: Schedule 8 — Amendments to Superannuation Guarantee (Administration) Act 1992 Superannuation Guarantee (Administration) Act 1992 1 Subsection 6(1) Insert: firefighter employee has the meaning given by subsection 15AA(1). firefighting duties are duties that relate to firefighting operations or fire prevention operations, including: (a) extinguishing a fire; and (b) preventing the spread of a fire; and (c) preventing the injury or death of a person by fire; and (d) preventing property from being destroyed or damaged by fire; and (e) taking action that is specifically targeted towards preventing the outbreak of fire. paramedic duties include: (a) the provision of emergency medical transport; and (b) the provision of emergency medical care in a vehicle or at a place that is not a permanent healthcare facility. paramedic employee has the meaning given by subsection 15AA(2). 2 At the end of Part 2 Add: 15AA Interpretation: firefighter employees and paramedic employees (1) An employee is a firefighter employee if either or both of the following apply: (a) the employee is employed as a firefighter; (b) the employee's duties are primarily firefighting duties.
(2) An employee is a paramedic employee if either or both of the following apply: (a) the employee is employed as a paramedic; (b) the employee's duties are primarily paramedic duties. 3 Subsection 19(1) (paragraph (a) of the definition of charge percentage ) After "unless paragraph", insert "(aa) or". 4 Subsection 19(1) (after paragraph (a) of the definition of charge percentage ) Insert: (aa) if the employee is a firefighter employee, or a paramedic employee, for the whole or a part of the quarter—the number that is worked out by adding 4.4 to the number specified in subsection (2) for the quarter (unless paragraph (b) applies); or 5 Application The amendments of section 19 of the Superannuation Guarantee (Administration) Act 1992 made by this Schedule apply in relation to an employer's individual superannuation guarantee shortfall for an employee for a quarter that begins on or after 1 January 2026. _____ Statement pursuant to the order of the Senate of 26 June 2000 Amendment (2) Amendment (2) is framed as a request because it would amend the bill to increase the superannuation guarantee rate by 4.4 per cent for firefighters and paramedics if they are not already on an equivalent or better superannuation scheme.
The superannuation guarantee rate is used to calculate whether an employer has a superannuation guarantee shortfall under the Superannuation Guarantee (Administration) Act 1992 (SGA Act). If an employer does not pay sufficient superannuation on salary or wages in accordance with the SGA Act, then the employer will have a superannuation guarantee shortfall under that Act.
As the amendment increases the superannuation guarantee rate for certain firefighters and paramedics, the amendment will likely increase the superannuation guarantee shortfall calculated under the SGA Act. This would increase the amount of tax liable to be collected under the Superannuation Guarantee (Charges) Act 1992, and the amount the Commissioner of Taxation is required to pay under Part 8 of the SGA Act under the standing appropriation in section 71 of that Act.
Amendment (1) Amendment (1) is consequential to amendment (2). _____ Statement by the Clerk of the Senate pursuant to the order of the Senate of 26 June 2000 Amendment (2) If the effect of the amendment is to increase expenditure under the standing appropriation in section 71 of the Superannuation Guarantee (Administration) Act 1992, then it is in accordance with the precedents of the Senate that the amendment be moved as a request.
Amendment (1) This amendment is consequential on the request. It is the practice of the Senate that an amendment that is consequential on an amendment framed as a request may also be framed as a request. _____ SHEET 3510 (1) Schedule 1, item 52, page 67 (lines 3 to 19), omit the item. (2) Schedule 1, item 54, page 70 (lines 14 to 27), omit subsections 672DD(2) and (3), substitute: (2) The register must be open for inspection, without charge, by any person.
Note: Failure to comply with this subsection is an offence: see subsection 1311(1). (3) Schedule 1, item 55, page 71 (lines 15 and 16), omit the item. (4) Schedule 1, item 75, page 84 (lines 14 to 19), omit subsection 1711F(5).