Treasury Laws Amendment (Payday Superannuation) Regulations 2026 (F2026L00133)

Schedule 1   Superannuation guarantee reforms to address unpaid superannuation

Part 1   Main amendments

Superannuation Guarantee (Administration) Regulations 2018

1   Section 5 (note)

Repeal the note, substitute:

Note: A number of expressions used in this instrument are defined in the Act, including the following:

(a) actuary;

(b) administrative uplift amount;

(c) assessment;

(d) defined benefit superannuation scheme;

(e) MySuper member;

(f) QE day;

(g) qualifying earnings;

(h) voluntary disclosure statement.