Treasury Laws Amendment (Payday Superannuation) Act 2025 (57 of 2025)
Schedule 1 Amendments
Part 2 Consequential amendments of other Acts
Taxation Administration Act 1953
178 Subsection 389-5(1) in Schedule 1 (table items 2 and 2A)
Repeal the items, substitute:
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2 |
An amount that: (a) is not covered by item 1; and (b) is paid, on a particular day, by or on behalf of the entity; and (c) constitutes the qualifying earnings (within the meaning of the Superannuation Guarantee (Administration) Act 1992) of an individual who is the entity's employee (within the meaning of that Act but disregarding subsection 12(3) of that Act) |
the day on which the amount is paid, or would be paid, as mentioned in column 1. |