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

52   Subsections 32NA(7) and (8)

Repeal the subsections, substitute:

(7) An employer is not required under section 32N to give an employee a standard choice form for a QE day if:

(a) the employee is a defined benefit member of a defined benefit superannuation scheme; and

(b) subsection 20B(2) applies to the employer for the employee, the scheme and the QE day.

(8) An employer is not required under section 32N to give an employee a standard choice form for a QE day if:

(a) the employee is a defined benefit member of a defined benefit superannuation scheme; and

(b) subsection 20B(3) applies to the employer for the employee, the scheme and the QE day in relation to the defined benefit that has accrued to the employee under the scheme.