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
15 Subparagraphs 10(2)(i)(i) and (ii)
Omit "ordinary time earnings", substitute "qualifying earnings".
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