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

Schedule 1   Amendments

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

Division 2   Other amendments

Superannuation Guarantee (Administration) Act 1992

26   Subsection 6(1)

Repeal the following definitions:

(a) definition of indexation factor ;

(b) definition of individual superannuation guarantee shortfall ;

(c) definition of nominal interest component ;

(d) definition of penalty charge ;

(e) definition of quarterly salary or wages base ;

(f) definition of sacrificed ordinary time earnings amount ;

(g) definition of sacrificed salary or wages amount ;

(h) definition of salary sacrifice arrangement ;

(i) definition of superannuation guarantee statement .