Treasury Laws Amendment (Payday Superannuation) Act 2025 (57 of 2025)
Schedule 1 Amendments
Part 1 Amendment of the Superannuation Guarantee (Administration) Act 1992
Division 2 Other amendments
Superannuation Guarantee (Administration) Act 1992
50 Paragraph 32D(d)
Repeal the paragraph, substitute:
(d) at that time, paragraphs 18A(3)(a) and (d) of this Act (about defined benefit superannuation schemes) are satisfied for the fund and the employer; or