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

Schedule 1 Superannuation guarantee reforms to address unpaid superannuation

Repeal the subsection, substitute:

(1) Subject to subsection (2), the notional employer contribution rate in relation to a class of employees who are:

(a) defined benefit members; and

(b) members of a defined benefit superannuation scheme;

is the rate determined in accordance with section 9 or 10.