Senator DUNIAM (Tasmania—Assistant Minister for Forestry and Fisheries and Assistant Minister for Industry Development) (19:01): I give notice that on the next day of sitting I shall move that the provisions of paragraphs (5) to (8) of standing order 111 not apply to the following bills, allowing them to be considered during this period of sittings: the Biosecurity Amendment (Enhanced Risk Management) Bill 2021 and the Treasury Laws Amendment (Enhancing Superannuation Outcomes For Australians and Helping Australian Businesses Invest) Bill 2021. I also table statements for reasons justifying the need for these bills to be considered during these sittings and to seek leave to have the statements incorporated into Hansard. Leave granted. The statements read as follows— STATEMENT OF REASONS FOR INTRODUCTION AND PASSAGE IN THE 2021 SPRING SITTINGS BIOSECURITY AMENDMENT (ENHANCED RISK MANAGEMENT) BILL Purpose of the Bill The bill will amend the Biosecurity Act 2015 to enhance the ability to manage the risk of pests and diseases entering, emerging, establishing themselves or spreading in Australian territory and causing harm to animal, plant and human health, the environment and the economy. It will strengthen the management of biosecurity risks to human health posed by maritime and aviation arrivals through improving the efficiency and effectiveness of the administration of the Biosecurity Act, and increasing a range of civil and criminal penalties to deter non-compliance and provide proportionate penalties. It will amend the Biosecurity Act to increase transparency and efficiency of expenditure on biosecurity related programs and activities by permitting the Agriculture Minister and Health Minister to authorise the expenditure. Reasons for Urgency In line with the Government's priorities, this bill is urgently required to ensure a fit-for-purpose human biosecurity framework that addresses critical challenges identified over the course of Australia's response to the COVID-19 pandemic. It seeks to safeguard Australia's economic recovery and human health, both now and into the future. The bill is critical to supporting an effective biosecurity legislative framework to assess and manage both biosecurity and human biosecurity risk, provide certainty, streamline processes and focus resources effectively. Passage of the bill in the 2021 Spring sittings is critical to ensure that appropriate measures to respond to human biosecurity risks are in place to support the safe resumption of regular volumes of international travel and, in particular, the cruise ship industry. (Circulated by authority of the Minister for Agriculture and Northern Australia) STATEMENT OF RE ASONS FOR INTRODUCTION AND PASSAGE IN THE 2021 SPRING SITTINGS TREASURY LAWS AMENDMENT (ENHANCING SUPERANNUATION OUTCOMES FOR AUSTRALIANS AND HELPING AUSTRALIAN BUSINESSES INVEST) BILL 2021 Purpose of the Bill The purpose of the Bill is to: remove the subsection in the Superannuation Guarantee (Administration) Act 1992 which exempts an employer from their obligation to pay the superannuation guarantee if their employee's earnings are less than $450 in a calendar month; amend the Taxation Administration Act 1953 to increase the maximum releasable amount of voluntary contributions under the First Home Super Saver Scheme from $30,000 to $50,000; amend the Income Tax Assessment Act 1997 (ITAA) to reduce the eligibility age for the downsizer contributions to 60; remove the work test requirement for non-concessional and salary sacrifice contributions to allow older Australians greater flexibility to boost their retirement savings; amend the ITAA to allow trustees of self-managed superannuation funds and small Australian Prudential Regulation Authority-regulated funds to choose their preferred method of calculating exempt current pension income in certain circumstances; and allow businesses with aggregated annual turnover or total income of less than $5 billion to deduct the full cost of eligible depreciable assets acquired from 7:30PM AEDT on 6 October 2020 and first used or installed ready for use by 30 June 2023. Reasons for Urgency As most of the amendments in the Bill come into effect from 1 July 2022, timely consideration and passage of the Bill will: provide affected individuals, taxpayers, trustees and advisors with certainty about new arrangements; allow regulators to implement necessary changes; and enable industry to change their systems before the amendments come into effect. (Circulated by authority of the Treasurer)