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
26 Subsection 6(1)
Repeal the following definitions:
(a) definition of indexation factor ;
(b) definition of individual superannuation guarantee shortfall ;
(c) definition of nominal interest component ;
(d) definition of penalty charge ;
(e) definition of quarterly salary or wages base ;
(f) definition of sacrificed ordinary time earnings amount ;
(g) definition of sacrificed salary or wages amount ;
(h) definition of salary sacrifice arrangement ;
(i) definition of superannuation guarantee statement .
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