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
7 Paragraph 7(1)(b)
Omit "if the employer is not required to lodge a superannuation guarantee statement - ".