GST Point-in-Time Service Updates

The GST Service has been updated to include the Treasury Laws Amendment (Payday Superannuation) Act 2025 (Cth) (Act No 57 of 2025) and the Competition and Consumer Amendment (Australian Energy Regulator Separation) Act 2025 (Cth) (Act No 59 of 2025).

Act 57 of 2025

This Act implements the Government’s policy commitment for superannuation guarantee (SG) contributions to be paid at the same time as an employee’s salary or wages. The reforms aim to address the issue of unpaid superannuation and secure dignified retirement outcomes for working Australians. The Act includes amendments to various Acts, including the Competition and Consumer Act 2010 (Cth), to:

• increase the frequency for making SG contributions (compared to the previous quarterly SG model), which will enable unpaid or underpaid SG to be detected and managed at an earlier stage;
• enable employers that make SG contributions so that they are received by the employee’s superannuation fund within a specified period (usually seven business days) after the employer has paid qualifying earnings to be able to reduce their liability to pay the SG charge to nil;
• make employers liable where SG contributions are received after the specified period, or are not made at all; and
• introduce new administrative penalties for employers who do not pay their SG charge.

Act 59 of 2025

This Act amends the Competition and Consumer Act 2010 (Cth) to legally separate the Australian Energy Regulator (AER) from the Australian Competition and Consumer Commission and establish the AER as a non-corporate Commonwealth entity with the AER Board as its own accountable authority under the Public Governance, Performance and Accountability Act 2013 (Cth).

These amendments have been updated in the Point-in-Time GST Service current to 13 November 2025 (NB: subscription required).

If you are not already a subscriber to this or other Point-in-Time Services then please contact us to find out more or to take a free trial.