Small-business implementation timetable
Coalition speakers said the principle was sound but the rollout was rushed, citing the need for small businesses and digital service providers to have more time and good-faith compliance protections.
Treasury Laws Amendment (Payday Superannuation)
Current status
This bill became law on Nov 6th, 2025.
Policy area
Budget, tax & economy
What does this bill do?
The Act reforms the superannuation guaranteeThe minimum employer superannuation support required for eligible employees. The bill changes how the charge framework encourages employers to pay it on time. framework so employers have a strong incentive to make superannuation contributions at the same time as employees are paid their qualifying earnings.
Why was it introduced?
The bill was introduced to shift superannuation guaranteeThe minimum employer superannuation support required for eligible employees. The bill changes how the charge framework encourages employers to pay it on time. contributions from the quarterly model to a payday-aligned model, after government materials identified nearly $5.2 billion in unpaid superannuation in 2021-22 and argued earlier payment would improve compounding, transparency and ATO enforcement.
Broader context
Payday superThe policy of paying employer superannuation contributions at the same time as wages, rather than under the old quarterly timing model. came out of the 2023-24 Budget’s unpaid-super package. The government’s explanatory materials framed the reform as a shift from quarterly SGThe minimum employer superannuation support required for eligible employees. The bill changes how the charge framework encourages employers to pay it on time. timing to contributions linked to each pay cycle, while debate focused on unpaid super, compounding losses, small-business transition risk, and Greens amendments on onboarding advertising and under-18 part-time workers.
Key criticism
The main criticism was not that workers should miss out on super, but that the implementation timetable and compliance design would be hard for small businesses and software providers. The Greens supported the bill but criticised omitted protections on super fund advertising during onboarding and sought stronger coverage for young part-time workers. One Nation opposed the bill, saying it would hurt small-business cash flow and employment.
Who supported it?
Jim Chalmers MP introduced this bill. It passed on the voices.
Introduced in House 09 Oct 2025
Passed House 30 Oct 2025
Passed Senate 04 Nov 2025
Became law 06 Nov 2025
Did it become law?
Yes
Became law 06 Nov 2025
Final passage
Passed without a counted vote
1 recorded amendment or procedural vote was found, but no counted vote on the bill itself was recorded.
Passage speed
28 days
From introduction to the latest recorded parliamentary step
Meaning
What does this bill do?
-
The Act reforms the superannuation guaranteeThe minimum employer superannuation support required for eligible employees. The bill changes how the charge framework encourages employers to pay it on time. framework so employers have a strong incentive to make superannuation contributions at the same time as employees are paid their qualifying earnings.
-
The new framework starts on 1 July 2026 and applies to superannuation guaranteeThe minimum employer superannuation support required for eligible employees. The bill changes how the charge framework encourages employers to pay it on time. contributions for qualifying earnings days on or after that date.
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Employers can reduce their superannuation guarantee chargeA charge payable when an employer has a superannuation guarantee shortfall. Under the new framework it can include final shortfall amounts, notional earnings, administrative uplift and choice loading. to nil if contributions are received by the employee’s fund within the required period, usually seven business days after payday.
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Late or missing contributions create a superannuation guaranteeThe minimum employer superannuation support required for eligible employees. The bill changes how the charge framework encourages employers to pay it on time. shortfall and charge; notional earningsAn interest-like component intended to compensate an employee for returns lost because a required super contribution was late or missing. accrue so employees are compensated for lost superannuation earnings.
-
The explanatory materials acknowledge implementation costs, including payroll and business software updates, and higher contribution volumes for superannuation funds.
-
The Act commences at the same time as the companion Superannuation Guarantee ChargeA charge payable when an employer has a superannuation guarantee shortfall. Under the new framework it can include final shortfall amounts, notional earnings, administrative uplift and choice loading. Amendment Act 2025.
Show source excerpts
-
The reforms will create a strong incentive for employers to make superannuation contributions for their employees at the same time as they pay the employee’s qualifying earnings.
Explanatory memorandum -
The Bills commence on 1 July 2026. The Bills apply to SG contributions in respect of QE days on or after 1 July 2026.
Explanatory memorandum -
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 will be able to reduce their liability to pay the SG charge to nil.
Explanatory memorandum -
Where SG contributions are received after the specified period, or are not made at all, the employer will have an SG shortfall and will be liable for the SG charge. Notional earnings will accrue on unpaid SG to compensate the employee for lost superannuation earnings.
Explanatory memorandum -
The compliance cost impact includes the need for digital service providers to update payroll and other business software, with this cost likely passed on to employers that use these services. Superannuation funds will also need to ensure their systems will be capable of handling an increase in contribution volume.
Explanatory memorandum -
The whole of this Act At the same time as the Superannuation Guarantee Charge Amendment Act 2025 commences.
Treasury Laws Amendment (Payday Superannuation) Act 2025
Context
Broader context for this bill
Payday superThe policy of paying employer superannuation contributions at the same time as wages, rather than under the old quarterly timing model. came out of the 2023-24 Budget’s unpaid-super package. The government’s explanatory materials framed the reform as a shift from quarterly SGThe minimum employer superannuation support required for eligible employees. The bill changes how the charge framework encourages employers to pay it on time. timing to contributions linked to each pay cycle, while debate focused on unpaid super, compounding losses, small-business transition risk, and Greens amendments on onboarding advertising and under-18 part-time workers.
- 2023-24 Budget
Government announces payday superThe policy of paying employer superannuation contributions at the same time as wages, rather than under the old quarterly timing model. package
The explanatory memorandum says the bills fully implement the Securing Australians’ Superannuation Package from the 2023-24 Budget.
Explanatory memorandum ↗ - 2021-22
Unpaid super estimate frames the problem
The explanatory memorandum says unpaid superannuation totalled nearly $5.2 billion in 2021-22 alone.
Explanatory memorandum ↗ - 09 Oct 2025
Bill introduced in the House
Jim Chalmers introduced the bill and said workers should be paid super at the same time as wages.
House Hansard ↗ - 30 Oct 2025
House passes bill
The House agreed to the second and third readings after debate and after the government rejected the Coalition implementation-delay amendment.
Parliamentary timeline and House debate ↗ - 03-04 Nov 2025
Senate debates Greens and Coalition concerns
The Senate agreed to a Greens second-reading amendmentA parliamentary amendment to the motion that a bill be read a second time. It can record views or conditions without changing the bill text itself. on onboarding advertising, defeated the Greens under-18 part-time worker amendment in committee, and passed the bill.
Senate Hansard and Journals ↗ - 06 Nov 2025
Royal Assent
The bill received Royal Assent and became Act No. 57 of 2025.
Federal Register of Legislation metadata in local source bundle ↗
Legislative route
How did it move through Parliament?
House Senate
Introduced 09 Oct 2025
The bill was formally presented to the chamber and read a first time, which starts its parliamentary journey.
Introduced and read a first time
Second reading opened 09 Oct 2025
A minister or sponsoring member moved the second reading, opening the main debate on the bill's purpose and principles.
Second reading moved
Second reading debate 28 Oct 2025
The bill reached this recorded parliamentary step.
Second reading debate 29 Oct 2025
The bill reached this recorded parliamentary step.
Scrutiny of Bills review 29 Oct 2025
Scrutiny Digest 6 of 2025; local source bundle records consideration but does not include the report extract.
Considered in published report
Second reading debate 30 Oct 2025
The bill reached this recorded parliamentary step.
House second reading agreed 30 Oct 2025
The chamber agreed to the bill at second reading, meaning it accepted the bill in principle and allowed it to continue.
Second reading agreed to
House third reading agreed 30 Oct 2025
The chamber agreed to the bill at third reading, which completed passage through that chamber.
Third reading agreed to
Introduced 03 Nov 2025
The bill was formally presented to the chamber and read a first time, which starts its parliamentary journey.
Introduced and read a first time
Second reading opened 03 Nov 2025
A minister or sponsoring member moved the second reading, opening the main debate on the bill's purpose and principles.
Second reading moved
Second reading debate 03 Nov 2025
The bill reached this recorded parliamentary step.
Senate second reading agreed 03 Nov 2025
The chamber agreed to the bill at second reading, meaning it accepted the bill in principle and allowed it to continue.
Second reading agreed to
Committee of the WholeA Senate stage where senators can consider a bill in detail and move amendments to the bill text. debate 03 Nov 2025
The bill reached this recorded parliamentary step.
Committee of the WholeA Senate stage where senators can consider a bill in detail and move amendments to the bill text. debate 04 Nov 2025
The bill reached this recorded parliamentary step.
Senate third reading agreed 04 Nov 2025
The chamber agreed to the bill at third reading, which completed passage through that chamber.
Third reading agreed to
Passed both houses 04 Nov 2025
Both houses passed the bill in the same form, completing parliamentary passage.
Finally passed both Houses
Assent 06 Nov 2025
The Governor-General gave Royal Assent, turning the bill into an Act.
Key criticism
The main case against this bill
The main criticism was not that workers should miss out on super, but that the implementation timetable and compliance design would be hard for small businesses and software providers. The Greens supported the bill but criticised omitted protections on super fund advertising during onboarding and sought stronger coverage for young part-time workers. One Nation opposed the bill, saying it would hurt small-business cash flow and employment.
Labor and Greens speakers supported passage, the Coalition supported the principle and final passage while seeking changes, and One Nation speakers opposed the bill.
Onboarding advertising omitted
The Greens argued the bill should have retained exposure-draft provisions regulating super fund advertising during employee onboarding, so workers are not steered into unsuitable products when starting a job.
Under-18 part-time workers
The Greens said young part-time workers under 18 should not be left out of superannuation, and moved a committee-stage amendment to prevent regulations excluding them from qualifying earnings.
One Nation opposition
One Nation speakers argued faster payment rules would damage small-business cash flow, remove a useful ATO clearing-house service, and impose costs that could harm employment.
Further sources
Votes
Recorded votes
How the bill itself passed
The bill passed both chambers on the voices. The counted divisions below were about amendments or procedure, not final passage.
Passed House passed the bill
House agreed to the bill's third reading on the voices, so there is no list of individual Aye and No votes for final passage in that chamber.
Passed
House passed the bill
Passed on the voices
In a voice vote, members call out Aye or No and the presiding officer judges which side has it. Individual names are only recorded if a formal division is called.
Passed Senate passed the bill
Senate agreed to the bill's third reading on the voices, so there is no list of individual Aye and No votes for final passage in that chamber.
Passed
Senate passed the bill
Passed on the voices
In a voice vote, members call out Aye or No and the presiding officer judges which side has it. Individual names are only recorded if a formal division is called.
Amendments at a glance
Amendments grouped by chamber. These cards include amendment outcomes recorded without a counted division.
Senate
Defeated Greens under-18 super amendment defeated
Moved by Barbara Pocock (Australian Greens). Defeated 14 to 24. Support came from Greens, Australia's Voice, and minor parties and independents. Opposition came from Labor, Liberal Party, and UAP.
Defeated
Greens under-18 super amendment defeated
The bill passed without the Greens change that would have locked in superannuation coverage for under-18 part-time workers.
Party Aye / No
Labor 0 / 21
Greens 10 / 0
Independent 3 / 0
Liberal Party 0 / 2
Australia's Voice 1 / 0
UAP 0 / 1
Carried Greens onboarding advertising amendment agreed
The Senate agreed on voices to a Greens second-reading amendmentA parliamentary amendment to the motion that a bill be read a second time. It can record views or conditions without changing the bill text itself. noting that the bill did not include exposure-draft provisions on super fund advertising during employee onboarding.
Carried
Greens onboarding advertising amendment agreed
Carried on voices
The chamber decided this amendment without a counted division, so there is no list of individual Aye and No votes.
These are amendment votes, not the final passage vote on the bill itself. The bill passed both chambers on the voices.
Parliamentary debate
Who spoke, and what they said
Start here — lead voices
Sponsor speech Supports
Jim Chalmers
Jim Chalmers supports the bill as a payday-super reform to require superannuation to be paid with wages, improve compounding retirement savings, and help the ATO detect unpaid super earlier.
Read in Hansard ↗ Lead opposing voice Opposes
Malcolm Roberts
Malcolm Roberts opposes the bill, arguing it will damage small-business cash flow, remove the ATO small-business clearing house, and mainly benefit industry super funds.
Read in Hansard ↗ Lead supporting voice Supports
Rebekha Sharkie
Rebekha Sharkie supports the bill after noting years of constituent complaints about unpaid super, while also acknowledging concerns about the tight implementation timetable for employers.
Read in Hansard ↗ Lead voice Mixed
Tim Wilson
Tim Wilson backs the Coalition second-reading amendmentA parliamentary amendment to the motion that a bill be read a second time. It can record views or conditions without changing the bill text itself. and uses the bill debate to argue for small-business protections, a delayed start for small employers, and a broader critique of compulsory superannuation policy.
Read in Hansard ↗All speeches by bloc
Labor
16 speakers · 17 contributions · 16 support
Labor
16 speakers · 17 contributions · 16 support
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Matt Gregg Matt Gregg supports the bill and uses local and state unpaid-super figures to argue that workers lose earned money, compound returns and insurance cover when super is not paid.
“The amount of unpaid super owed to workers in my electorate of Deakin was $31.4 million”
Read the full speech in Hansard ↗ -
Shayne Neumann Shayne Neumann supports the bill, rejects Coalition attacks on superannuation, and frames payday superThe policy of paying employer superannuation contributions at the same time as wages, rather than under the old quarterly timing model. as part of Labor’s record of increasing the superannuation guaranteeThe minimum employer superannuation support required for eligible employees. The bill changes how the charge framework encourages employers to pay it on time. and protecting retirement incomes.
“The member calls superannuation 'neo-feudalism'. What nonsense!”
Read the full speech in Hansard ↗ -
Deborah O'Neill Deborah O’Neill supports the bill, criticises anti-superannuation arguments, and presents payday superThe policy of paying employer superannuation contributions at the same time as wages, rather than under the old quarterly timing model. as a fairness measure for workers and responsible employers.
“this will improve the lives of millions of Australians”
Read the full speech in Hansard ↗ -
Ged Kearney Ged Kearney supports the bill as a Labor and union movement reform that strengthens superannuation and addresses unpaid super affecting low-paid, casual and insecure workers.
“Labor believes super should be paid on payday, just like wages.”
Read the full speech in Hansard ↗ -
Lisa Chesters Lisa Chesters supports the bill as a common-sense worker protection, arguing super is employees’ deferred pay and unpaid super should not be used as an employer cash-flow tool.
“This bill is common sense. This bill will be welcome news to all Australian workers.”
Read the full speech in Hansard ↗ -
Helen Polley Helen Polley supports the bill as a once-in-a-generation reform to require super to be paid with wages and reduce deliberate late or unpaid super.
“This legislation is a once-in-a-generation reform to close one of the biggest gaps in our superannuation system.”
Read the full speech in Hansard ↗ -
Lisa Darmanin 2 contributions Lisa Darmanin supports the bill as a wage-theft and retirement-security reform, arguing workers lose both their money and decades of compounding when super is paid late.
Hansard records 2 separate contributions by Lisa Darmanin on this bill. They are grouped here so the speaker is listed once.
Second reading speech
Lisa Darmanin supports the bill as a wage-theft and retirement-security reform, arguing workers lose both their money and decades of compounding when super is paid late.
“When superannuation is paid late, workers lose out twice”
Read this contribution in Hansard ↗Second reading speech
Lisa Darmanin supports the bill and argues against delaying payday superThe policy of paying employer superannuation contributions at the same time as wages, rather than under the old quarterly timing model., saying modern payroll systems can handle regular super payments and delay would hurt younger workers.
“Those opposite in the coalition want to delay payday super. They say that it's too much too soon and that it will overwhelm business.”
Read this contribution in Hansard ↗ -
Josh Dolega Josh Dolega supports the bill as an overdue reform to close unpaid-super gaps affecting young workers, low-income earners and women.
“The bill delivers on a simple but powerful principle: when Australians are paid their wages, they are paid their superannuation at the same time—no delays and no excuses.”
Read the full speech in Hansard ↗ -
Julie-Ann Campbell Julie-Ann Campbell supports the bill as a long-overdue fix to unpaid super and says payday superThe policy of paying employer superannuation contributions at the same time as wages, rather than under the old quarterly timing model. will make the retirement system fairer for workers.
“Payday super is not just a policy change. It's a fundamental fix to a broken system that has allowed billions in superannuation to go unpaid.”
Read the full speech in Hansard ↗ -
Richard Dowling Richard Dowling supports the bill as a fairness measure that aligns super with wages and strengthens penalties for late or missing payments.
“From 1 July 2026, employers will be required to pay super contributions into an employee's fund within seven days of each payday rather than quarterly.”
Read the full speech in Hansard ↗ -
Ellie Whiteaker Ellie Whiteaker supports the bill, saying it closes a hidden unpaid-super gap and is especially important for women, young people and migrant workers.
“Unpaid super is wage theft, plain and simple, and the problem with a quarterly system is that it hides nonpayment for months or even years.”
Read the full speech in Hansard ↗ -
Trish Cook Trish Cook supports the bill as a long-overdue reform to make superannuation visible to employees, reduce unpaid super, and align legal obligations with responsible payroll practice.
“This is a fundamental reform to the bedrock of our retirement system.”
Read the full speech in Hansard ↗ -
Katy Gallagher Katy Gallagher introduces the bills in the Senate by incorporating the second-reading speech, presenting payday superThe policy of paying employer superannuation contributions at the same time as wages, rather than under the old quarterly timing model. as a reform to pay super with wages and reduce unpaid super.
“Workers should be paid their super at the same time they are paid their salary and wages. That's exactly what this bill enshrines into law.”
Read the full speech in Hansard ↗ -
Jim Chalmers ★ Jim Chalmers supports the bill as a payday-super reform to require superannuation to be paid with wages, improve compounding retirement savings, and help the ATO detect unpaid super earlier.
“Workers should be paid their super at the same time they are paid their salary and wages, and that's exactly what this bill enshrines into law.”
Read the full speech in Hansard ↗ -
Daniel Mulino Daniel Mulino supports the bill on behalf of the government, rejects the Coalition amendments, and says the bill balances worker benefits with transition measures such as seven business days and first-year ATO compliance discretion.
“The government will not be supporting the amendments moved and tabled by the shadow Treasurer.”
Read the full speech in Hansard ↗ -
Corinne Mulholland Corinne Mulholland supports the bill as a fairness measure to make sure workers receive earned super on time, every time.
“This isn't just a technical change to payroll systems; it is about fairness.”
Read the full speech in Hansard ↗
Coalition
2 speakers · 2 mixed
Coalition
2 speakers · 2 mixed
-
Tim Wilson ★ Tim Wilson backs the Coalition second-reading amendmentA parliamentary amendment to the motion that a bill be read a second time. It can record views or conditions without changing the bill text itself. and uses the bill debate to argue for small-business protections, a delayed start for small employers, and a broader critique of compulsory superannuation policy.
“So, yes, we're moving this amendment because we clearly believe in it.”
Read the full speech in Hansard ↗ -
James Paterson James Paterson says the Coalition supports the principle and passage of payday superThe policy of paying employer superannuation contributions at the same time as wages, rather than under the old quarterly timing model., but criticises the rollout as rushed and seeks more time and protections for small business.
“At the outset, let me make clear the coalition strongly supports the principle of payday super.”
Read the full speech in Hansard ↗
Greens
3 speakers · 3 support
Greens
3 speakers · 3 support
-
Nick McKim Nick McKim says the Greens support the bill, but moves a second-reading amendmentA parliamentary amendment to the motion that a bill be read a second time. It can record views or conditions without changing the bill text itself. pressing the government to regulate super fund advertising during employee onboarding.
“The Greens welcome the Labor government's Treasury Laws Amendment (Payday Superannuation) Bill 2025 and Superannuation Guarantee Charge Amendment Bill 2025.”
Read the full speech in Hansard ↗ -
Jordon Steele-John Jordon Steele-John supports the Greens position and backs Barbara Pocock’s amendment to extend superannuation protections to young people under 18.
“I very much support Senator Pocock's amendment and would commend it to the Senate.”
Read the full speech in Hansard ↗ -
Barbara Pocock Barbara Pocock says the Greens support the bill, while arguing it should go further by protecting young part-time workers under 18 and regulating super fund advertising during onboarding.
“The Greens welcome this bill, and we will be supporting it.”
Read the full speech in Hansard ↗
One Nation
2 speakers · 2 oppose
One Nation
2 speakers · 2 oppose
-
Malcolm Roberts ★ Malcolm Roberts opposes the bill, arguing it will damage small-business cash flow, remove the ATO small-business clearing house, and mainly benefit industry super funds.
“One Nation opposes this bill because One Nation supports employment, workers and small businesses.”
Read the full speech in Hansard ↗ -
Tyron Whitten Tyron Whitten is critical of the bill, arguing that faster super payments and the loss of the small-business clearing house would put pressure on small-business cash flow.
“Superannuation arriving a few weeks earlier, which you still can't access for 30 years, will cripple some small businesses through lean times.”
Read the full speech in Hansard ↗
Minor parties and independents
1 speaker · 1 support
Minor parties and independents
1 speaker · 1 support
-
Rebekha Sharkie ★ Rebekha Sharkie supports the bill after noting years of constituent complaints about unpaid super, while also acknowledging concerns about the tight implementation timetable for employers.
“I absolutely appreciate that the timeline is tight—eight months from passage to commencement—and some challenges may remain that need to be addressed.”
Read the full speech in Hansard ↗
Record
Full record
- Act title
- Treasury Laws Amendment (Payday Superannuation) Act 2025
- Act number
- Act No. 57, 2025
- Became law
- 06 Nov 2025
- Takes effect
- The whole of this Act At the same time as the Superannuation Guarantee Charge Amendment Act 2025 commences
- Registered
- 07 Nov 2025
- Administered by
- Department of the Treasury
- Final law metadata was collected from the APH progress table; commencement rows were parsed from the bill text.
- Status
- Act -- Collected from the APH bill page and checked against final Act metadata in the local source bundle.
- Originating house
- House of Representatives
- Manual recovery
- Speech citations manually checked -- The deterministic scaffold had null speech summaries; this file uses short excerpts verified against local speech text in the seed.
- Run artifacts
- No data/runs/r7373 directory present -- Only data/bills/r7373.sources.json and data/fixtures/bill-seeds/r7373.json were available locally for r7373.
- 09 Oct 2025
House · Introduced and read a first time
Introduced
The bill was formally presented to the chamber and read a first time, which starts its parliamentary journey.
- 09 Oct 2025
House · Second reading moved
Second reading opened
A minister or sponsoring member moved the second reading, opening the main debate on the bill's purpose and principles.
- 28 Oct 2025
House · Second reading debate
Second reading debate
The bill reached this recorded parliamentary step.
- 29 Oct 2025
House · Second reading debate
Second reading debate
The bill reached this recorded parliamentary step.
- 30 Oct 2025
House · Second reading debate
Second reading debate
The bill reached this recorded parliamentary step.
- 30 Oct 2025
House · Second reading agreed to
Second reading agreed
The chamber agreed to the bill at second reading, meaning it accepted the bill in principle and allowed it to continue.
- 30 Oct 2025
House · Third reading agreed to
Third reading agreed
The chamber agreed to the bill at third reading, which completed passage through that chamber.
- 03 Nov 2025
Senate · Introduced and read a first time
Introduced
The bill was formally presented to the chamber and read a first time, which starts its parliamentary journey.
- 03 Nov 2025
Senate · Second reading moved
Second reading opened
A minister or sponsoring member moved the second reading, opening the main debate on the bill's purpose and principles.
- 03 Nov 2025
Senate · Second reading debate
Second reading debate
The bill reached this recorded parliamentary step.
- 03 Nov 2025
Senate · Second reading agreed to
Second reading agreed
The chamber agreed to the bill at second reading, meaning it accepted the bill in principle and allowed it to continue.
- 03 Nov 2025
Senate · Committee of the Whole debate
Committee of the WholeA Senate stage where senators can consider a bill in detail and move amendments to the bill text. debate
The bill reached this recorded parliamentary step.
- 04 Nov 2025
Senate · Committee of the Whole debate
Committee of the WholeA Senate stage where senators can consider a bill in detail and move amendments to the bill text. debate
The bill reached this recorded parliamentary step.
- 04 Nov 2025
Senate · Third reading agreed to
Third reading agreed
The chamber agreed to the bill at third reading, which completed passage through that chamber.
- 04 Nov 2025
Parliament · Finally passed both Houses
Passed both houses
Both houses passed the bill in the same form, completing parliamentary passage.
- 06 Nov 2025
Assent · Assent
Assent
The Governor-General gave Royal Assent, turning the bill into an Act.
Senate Standing Committee for the Scrutiny of Bills
Considered in published report
Scrutiny Digest 6 of 2025; local source bundle records consideration but does not include the report extract.
Local source bundle note