Fair Work Act 2009
Sch 1 s 130Application of amendments
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130 Application of amendments
(1) The amendments made by Schedule 1 to the Treasury Laws Amendment (Payday Superannuation) Act 2025 apply in relation to individual base superannuation guarantee shortfalls, or choice loadings, relating to a QE day that is 1 July 2026 or a later day.
(2) Despite those amendments, subsection 116D(2) of this Act continues to apply on and after 1 July 2026 in relation to individual superannuation guarantee shortfalls relating to a quarter ending before that day, as if the amendments had not been made.
(3) Terms used in this section that are defined in the Superannuation Guarantee (Administration) Act 1992 have the same meaning in this section as they have in that Act.
(4) In this section:
individual superannuation guarantee shortfall has the same meaning as in the Superannuation Guarantee (Administration) Act 1992 (as in force on 30 June 2026).