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
3 Subsection 6(1)
Insert:
associate has the meaning given by section 318 of the Income Tax Assessment Act 1936.
business day means a day other than:
(a) a Saturday or a Sunday; or
(b) a day which is a public holiday for the whole of:
(i) any State; or
(ii) the Australian Capital Territory; or
(iii) the Northern Territory.
choice loading has the meaning given by subsection 20A(1).
choice loading limit has the meaning given by section 20C.
concessional contributions has the same meaning as in the Income Tax Assessment Act 1997.
eligible contribution has the meaning given by sections 18A and 18B.