Superannuation Guarantee (Administration) Amendment Regulations 2009 (No. 1) (157 of 2009)
4 Application of amendment
(1) The amendment made by Schedule 1 applies in relation to salary or wages that become payable on or after 1 July 2009.
(2) The amendment made by Schedule 1 does not affect any liability of an employer to pay a charge (within the meaning of theSuperannuation Guarantee (Administration) Regulations 1993) relating to a superannuation guarantee shortfall which arose before 1 July 2009.