Superannuation Guarantee Charge Amendment Act 2025 (58 of 2025)

Schedule 1   Amendments

Superannuation Guarantee Charge Act 1992

2   Application of amendments

Despite the amendments of sections 5 and 6 of the Superannuation Guarantee Charge Act 1992 made by this Schedule, those sections continue to apply on and after 1 July 2026 in relation to a quarter ending before that day, as if the amendments had not been made.