Corporations Point-in-Time Service Updates

The Corporations Service has been updated to include the Treasury Laws Amendment (Payday Superannuation) Act 2025 (Cth) (Act No 57 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 seek to address the issue of unpaid superannuation and secure dignified retirement outcomes for working Australians. The Act includes amendments to various Acts, including the Corporations Act 2001 (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.

These amendments have been updated in the Point-in-Time Corporations Service current to 20 November 2025. (NB: subscription required).

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