Treasury Laws Amendment (Payday Superannuation) Act 2025 (57 of 2025)

Schedule 1   Amendments

Part 2   Consequential amendments of other Acts

Corporations Act 2001

70   In the appropriate position in Chapter 10

Insert:

Part 10.82 - Application provisions relating to the Treasury Laws Amendment (Payday Superannuation) Act 2025

1713 Application of amendments

(1) The amendments made by Schedule 1 to the Treasury Laws Amendment (Payday Superannuation) Act 2025 apply in relation to a QE day that is 1 July 2026 or a later day.

(2) Despite those amendments, section 556 of this Act continues to apply on and after 1 July 2026 in relation to a quarter ending before that day as if the amendments had not been made.

(3) In this section:

QE day has the same meaning as in the Superannuation Guarantee (Administration) Act 1992.

quarter has the same meaning as in the Superannuation Guarantee (Administration) Act 1992.


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).