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/usr/share/bash-completion/completions/checkbashisms is in devscripts 2.16.2ubuntu3.

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The actual contents of the file can be viewed below.

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# Debian checkbashisms(1) completion                             -*- shell-script -*-
# Copyright: 2015, Nicholas Bamber <nicholas@periapt.co.uk>
_checkbashisms()
{
    local cur prev words cword special
    _init_completion || return

    if [[ "$cur" == -* ]]; then
        COMPREPLY=( $( compgen -W '--newline --posix --force --extra' -- "$cur" ) )
    else
        COMPREPLY=( $( compgen -o filenames -f -- "$cur" ) )
    fi

    return 0
} &&
complete -F _checkbashisms checkbashisms
        
# ex: ts=4 sw=4 et filetype=sh