The Superannuation Guarantee (Administration) Amendment Bill 2011 has
been introduced in the House of Representatives. It proposes to
increase the age at which the superannuation guarantee (SG) no longer
needs to be provided to an employee from 70 years to 75 years, and to
gradually increase the SG charge percentage from nine per cent to reach
12 per cent by 2019–20.

The amendments are proposed to commence on 1 July 2013 (dependent on the passing of the Minerals Resource Rent Tax package).