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

7   Subsection 6(1)

Insert:

payment day , for an eligible contribution, has the meaning given by paragraph 33(3)(b).

payment of qualifying earnings to or for an employee has the meaning given by subsection 10A(4).

penalty assessment means an assessment under subsection 59D(1).

QE day has the meaning given by subsection 17A(1).

qualifying earnings has the meaning given by subsection 10A(1).

receipt day , for an eligible contribution, has the meaning given by paragraph 33(3)(a).

resident regulated superannuation fund has the same meaning as in the Superannuation Industry (Supervision) Act 1993.