Amendments made by the Treasury Laws Amendment (Payday Superannuation) Regulations 2026
118 Amendments made by the Treasury Laws Amendment (Payday Superannuation) Regulations 2026
This section applies if the contributions assessment period (within the meaning of section 139K of the Act) for a bankrupt:
begins on a day before 1 July 2026; and
ends on a day that is 1 July 2026 or a later day.
For the purposes of subsection 34(2) of this instrument:
the old law continues to apply on or after 1 July 2026 in relation to so much of the contributions assessment period as happens before that day; and
the new law applies in relation to so much of that period as happens on or after 1 July 2026.
In this section:
new law means the Superannuation Guarantee (Administration) Act 1992, and any instruments made under that Act, as in force on or after 1 July 2026.
old law means the Superannuation Guarantee (Administration) Act 1992, and any instruments made under that Act, as in force on 30 June 2026.
This Act’s bill:Explanatory statement
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