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
8 Subsection 6(1) (definition of sacrificed contribution)
Repeal the definition, substitute:
sacrificed contribution means a contribution to a complying superannuation fund or an RSA made under an arrangement described in paragraph 10A(1)(h) (about salary sacrifice arrangements).