ACTU | Australian Council of Trade Unions |
ASFA | Association of Superannuation Funds of Australia |
ATO | Australian Taxation Office |
CSS | Commonwealth Superannuation defined benefit scheme |
DBS | Defined benefit superannuation |
MP | Member of Parliament |
QE | Qualifying earnings |
Rest | Rest Super |
SDA National | The Shop, Distributive and Allied Employees Association National |
SGA Act | Superannuation Guarantee (Administration) Act 1992 |
SGA Regulations | Superannuation Guarantee (Administration) Regulations 2018 |
SGC | Superannuation Guarantee Charge |
SIS Regulations | Superannuation Industry (Supervision) Regulations 1994 |
SMC | Super Members Council |
SMSFs | Self-Managed Superannuation Funds |
the committee | Senate Economics Legislation Committee |
the regulations | Treasury Laws Amendment (Payday Superannuation) Regulations 2026 |
TAA | Taxation Administration Act 1953 |
Treasury | Department of the Treasury |