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Treasury Laws Amendment (Payday Superannuation) Act 2025 (57 of 2025)
- Front Matter
- 1 Short title
- 2 Commencement
- 3 Schedules
- Schedule 1 Amendments
- Part 1 Amendment of the Superannuation Guarantee (Administration) Act 1992
- Division 1 Main amendments
- Superannuation Guarantee (Administration) Act 1992
- 1 Subsection 6(1)
- 2 Subsection 6(1) (definition of assessment)
- 3 Subsection 6(1)
- 4 Subsection 6(1) (definition of employer shortfall exemption certificate)
- 5 Subsection 6(1)
- 6 Subsection 6(1) (definition of ordinary time earnings)
- 7 Subsection 6(1)
- 8 Subsection 6(1) (definition of sacrificed contribution)
- 9 Subsection 6(1) (definition of superannuation guarantee shortfall)
- 10 Subsection 6(1)
- 11 After section 10
- 12 Sections 16 to 29
- 13 Part 4 (heading)
- 14 Sections 33 to 35
- 15 Section 36
- 16 Part 7
- 17 Subsection 63A(2) (definition of charge payment)
- 18 Subsection 63A(3) (note)
- 19 Subsection 64A(3)
- 20 Subsection 64B(3)
- 21 Subsection 64B(4)
- Division 2 Other amendments
- Superannuation Guarantee (Administration) Act 1992
- 22 Subsection 5(3)
- 23 Section 6 (after the heading)
- 24 Subsection 6(1)
- 25 Subsection 6(1)
- 26 Subsection 6(1)
- 27 Subsection 6(1)
- 28 Subsection 6(3)
- 29 Subsection 6A(1)
- 30 Subsection 6A(4)
- 31 Subsection 6B(1)
- 32 Subsections 6B(4) to (6)
- 33 Section 7
- 34 Section 7A
- 35 Section 8
- 36 Section 9
- 37 Subsection 10(1)
- 38 Subsection 10(1)
- 39 Section 11
- 40 Sections 15 and 15A
- 41 Before section 15B
- 42 Section 15B
- 43 Subsection 15C(8)
- 44 Paragraph 30(b)
- 45 Section 30
- 46 Sections 31 and 32
- 47 Section 32A
- 48 Subsection 32C(2B)
- 49 Subsection 32C(10) (note)
- 50 Paragraph 32D(d)
- 51 Paragraph 32D(e)
- 52 Subsections 32NA(7) and (8)
- 53 Subsection 38(2)
- 54 Sections 46 and 47
- 55 Subsection 49(1) (note 1)
- 56 Subsection 49(1) (note 2)
- 57 Subsections 49(2) and (3A)
- 58 Subsection 49(4)
- 59 Subsection 49(5)
- 60 Section 50
- 61 Section 69
- 62 Section 70
- 63 Subsection 79(2)
- 64 Section 79A
- Part 2 Consequential amendments of other Acts
- Administrative Decisions (Judicial Review) Act 1977
- 65 Paragraph (gae) of Schedule 1
- Competition and Consumer Act 2010
- 66 Section 87Z (definition of superannuation percentage)
- Corporations Act 2001
- 67 Subsections 556(1AB) to (1AG)
- 68 Subsection 556(2)
- 69 Subsection 556(2) (definition of quarter)
- 70 In the appropriate position in Chapter 10
- Crimes (Taxation Offences) Act 1980
- 71 Subsection 3(1) (definition of superannuation guarantee charge)
- Defence Act 1903
- 72 Subsection 52(3A)
- Fair Work Act 2009
- 73 Paragraph 116D(2)(c)
- 74 In the appropriate position in Schedule 1
- Governor-General Act 1974
- 75 Paragraph 4AA(2)(a)
- 76 Subsection 4AA(13)
- 77 Subsection 4AA(13) (definition of individual superannuation guarantee shortfall)
- Income Tax Assessment Act 1936
- 78 Subsection 57-50(8) of Schedule 2D (note)
- Income Tax Assessment Act 1997
- 79 Section 12-5 (table item headed "superannuation guarantee charge")
- 80 Section 26-95
- 81 Subsection 85-25(3)
- 82 Subsection 85-25(4)
- 83 Subsection 86-75(1) (note)
- 84 Subsection 86-75(2)
- 85 Subsection 86-75(3)
- 86 Paragraph 290-80(1)(c)
- 87 Subsection 290-80(2A)
- 88 Paragraph 290-80(2B)(b)
- 89 Paragraph 290-85(1)(a)
- 90 Paragraph 290-85(1)(b)
- 91 Subparagraph 290-85(1A)(d)(i)
- 92 Section 290-95
- 93 Subparagraph 293-30(4)(c)(ii)
- 94 Paragraph 293-30(4)(d)
- 95 Subsection 995-1(1)
- 96 Subsection 995-1(1) (definition of individual superannuation guarantee shortfall)
- 97 Subsection 995-1(1)
- 98 Subsection 995-1(1) (definition of superannuation guarantee shortfall)
- Judges' Pensions Act 1968
- 99 Paragraph 12A(2)(a)
- 100 Subsection 12A(16)
- 101 Subsection 12A(16) (definition of individual superannuation guarantee shortfall)
- Paid Parental Leave Act 2010
- 102 Subsection 115C(4)
- Parliamentary Contributory Superannuation Act 1948
- 103 Paragraph 16A(1)(c)
- 104 Subparagraph 16A(1)(c)(iii)
- 105 Subparagraph 16A(1)(c)(iv)
- 106 Subsection 16A(3) (definition of changeover day)
- 107 Subsection 16A(3)
- 108 Subsection 16A(3) (definition of individual superannuation guarantee shortfall)
- Parliamentary Superannuation Act 2004
- 109 Section 3
- 110 Subsection 8(4)
- 111 Subsection 8(5)
- Retirement Savings Accounts Act 1997
- 112 Section 183 (heading)
- 113 Subparagraph 183(1)(a)(i)
- 114 Subsection 183(2A)
- 115 Subsections 183(4) and (5)
- Small Superannuation Accounts Act 1995
- 116 Section 31 (note 2)
- Superannuation Act 1976
- 117 Subsection 3(1)
- 118 Section 110SA
- 119 Subsection 110SC(1)
- 120 Subsections 110SC(2) to (4)
- 121 Subsection 110SE(6)
- 122 Subsection 128(8)
- 123 Subsection 153AA(1) (paragraph (c) of the definition of decision)
- 124 Paragraph 155C(1)(b)
- Superannuation Act 2005
- 125 Subparagraph 14(4)(a)(v)
- 126 Paragraph 18(2)(d)
- 127 Paragraph 18(3)(e)
- 128 Paragraph 18(5)(c)
- Superannuation Industry (Supervision) Act 1993
- 129 Subsection 10(1)
- 130 Subsection 10(1) (definition of salary or wages)
- 131 Subsection 29R(4)
- 132 Section 64 (heading)
- 133 Subparagraph 64(1)(a)(i)
- 134 At the end of subsection 64(1)
- 135 Subsection 64(2A)
- 136 Subsection 64(5)
- 137 Subsection 68AAE(1)
- 138 Paragraph 68AAE(1)(c)
- 139 Paragraph 68AAE(1)(d)
- 140 Paragraph 68AAE(1)(e)
- 141 Subsection 68AAE(2)
- 142 Subsection 68A(1) (note)
- 143 Subsection 68A(3) (note)
- Superannuation (Productivity Benefit) Act 1988
- 144 Subsection 3(1)
- 145 Subsection 3(1) (definition of quarter)
- 146 Subsection 3(1)
- 147 Paragraph 4F(1)(aa)
- 148 Subsection 4F(2)
- 149 Subsection 8A(2) (definition of Notional contributions)
- Tax and Superannuation Laws Amendment (Norfolk Island Reforms) Act 2015
- 150 Paragraph 2(2)(b) of Schedule 2
- Taxation Administration Act 1953
- 151 Paragraph 8K(2A)(a)
- 152 Paragraph 8K(2A)(a)
- 153 Paragraph 8N(2)(a)
- 154 Paragraph 8N(2)(a)
- 155 Paragraph 15C(8)(b)
- 156 Subsection 250-10(2) in Schedule 1 (table items 60 and 65)
- 157 Paragraph 265-90(1)(b) in Schedule 1
- 158 Paragraph 265-90(3)(b) in Schedule 1
- 159 Paragraph 268-10(1)(b) in Schedule 1
- 160 Subsection 268-10(1A) in Schedule 1
- 161 Subsection 268-10(3) in Schedule 1 (example 2)
- 162 Paragraph 268-90(2A)(b) in Schedule 1
- 163 Subsection 268-90(2A) in Schedule 1 (note)
- 164 Subsection 269-10(1) in Schedule 1 (table, heading to column 1)
- 165 Subsection 269-10(1) in Schedule 1 (table items 1, 2 and 3)
- 166 Subsection 269-10(1) in Schedule 1 (table item 5)
- 167 Subsection 269-10(1) in Schedule 1 (table item 6)
- 168 Subsection 269-10(1) in Schedule 1 (table item 7)
- 169 Subsection 269-10(3) in Schedule 1
- 170 Paragraph 269-10(5)(b) in Schedule 1
- 171 Subsection 269-30(2) in Schedule 1 (table item 3)
- 172 Subsection 269-30(2) in Schedule 1 (note 2)
- 173 Paragraph 284-75(8)(a) in Schedule 1
- 174 Paragraph 284-75(8)(a) in Schedule 1
- 175 Subsection 286-75(1) in Schedule 1 (note)
- 176 Subsection 355-65(3) in Schedule 1 (table item 9)
- 177 Subsection 384-10(1) in Schedule 1 (table item 2)
- 178 Subsection 389-5(1) in Schedule 1 (table items 2 and 2A)
- 179 Subsection 389-25(1) in Schedule 1
- 180 Subsection 389-25(1) in Schedule 1
- Part 3 Application and transitional provisions
- 181 Definitions
- 182 Application of amendments of the Superannuation Guarantee (Administration) Act 1992
- 183 Application of amendments of other Acts
- 184 Transitional - reversal after commencement of pre-commencement sacrificed contributions
- 185 Transitional - excess contributions made before 1 July 2026 can be applied under the new Act
- 186 Transitional - how to apply contributions made between 1 July 2026 and 28 July 2026
- 187 Transitional - ending notice periods under the old Act
- 188 Application of amendments - repayments of overpayments relating to a shortfall component
- 189 Transitional - Norfolk Island salary or wages
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