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In forceAmending Act

Superannuation Guarantee Charge Amendment Act 2025

Act No. 58 of 2025 · Assented 6 November 2025

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In brief

Amends the Superannuation Guarantee Charge Act 1992 to replace references to a "quarter" with a "QE day", changing the time basis used for the charge.

Who's affected

  • Employers paying super for staff
  • Employees receiving superannuation
  • Australian Taxation Office
  • Payroll and accounting providers

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