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
25 Subsection 6(1)
Insert:
benefit certificate has the meaning given by section 10.
complying superannuation fund or scheme means:
(a) a complying superannuation fund; or
(b) a complying superannuation scheme.
conversion notice has the meaning given by section 6B.
employee has a meaning affected by section 12.
employer has a meaning affected by section 12.
enterprise agreement has a meaning affected by subsection 12A(2).
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
