Treasury Laws Amendment (Payday Superannuation) Regulations 2026 (F2026L00133)

Schedule 1   Superannuation guarantee reforms to address unpaid superannuation

Part 1   Main amendments

Superannuation Guarantee (Administration) Regulations 2018

2   Section 5 (paragraph (b) of the definition of employer contribution rate)

Omit "ordinary time earnings", substitute "qualifying earnings".