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

22   Subsection 5(3)

Repeal the subsection, substitute:

(3) Part 8 has effect as if any superannuation guarantee charge in respect of a superannuation guarantee shortfall of either of the following entities:

(a) a responsible Department;

(b) an untaxable Commonwealth authority;

had been paid on the day that the charge would have become payable had that entity been a company.