Treasury Laws Amendment (Payday Superannuation) Act 2025 (57 of 2025)

Schedule 1   Amendments

Part 2   Consequential amendments of other Acts

Taxation Administration Act 1953

160   Subsection 268-10(1A) in Schedule 1

Repeal the subsection, substitute:

(1A) For the purposes of this Division, your superannuation guarantee charge for a *QE day is treated as being payable on the first day after the end of the usual period (within the meaning of the Superannuation Guarantee (Administration) Act 1992) for the QE day, even if the charge has not yet been assessed under that Act.