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

Schedule 1   Amendments

Part 1   Amendment of the Superannuation Guarantee (Administration) Act 1992

Division 1   Main amendments

Superannuation Guarantee (Administration) Act 1992

17   Subsection 63A(2) (definition of charge payment)

Repeal the definition, substitute:

charge payment means a payment of superannuation guarantee charge that:

(a) was assessed in relation to a QE day; or

(b) was in the form of general interest charge payable under section 49 in relation to non-payment of superannuation guarantee charge assessed in relation to a QE day.