Small-business cash flow
Opposition and One Nation speakers warned that moving from quarterly payments to payday-linked payments would bring forward a major expense for small businesses and could worsen cash-flow pressure.
Superannuation Guarantee Charge Amendment
Current status
This bill became law on Nov 6th, 2025.
Policy area
Budget, tax & economy
What does this bill do?
The Act is the charge-imposition companion to the payday superannuationThe broader reform requiring superannuation contributions to be paid at the same time as salary and wages, generally with contributions received by the employee’s fund within seven business days. reforms, amending the Superannuation Guarantee ChargeA tax-like charge imposed when an employer has a superannuation guarantee shortfall. This Act changes the charge Act so it can operate by qualifying earnings day. Act so charge liability can operate by qualifying earnings dayThe payday-linked unit used in the payday superannuation framework. The final Act replaces references to a quarter with references to a QE day in sections 5 and 6 of the charge Act. rather than only by quarter.
Why was it introduced?
The government introduced the bill as the charge-imposition companion to payday superannuationThe broader reform requiring superannuation contributions to be paid at the same time as salary and wages, generally with contributions received by the employee’s fund within seven business days.. Its narrow role is to make the superannuation guarantee chargeA tax-like charge imposed when an employer has a superannuation guarantee shortfall. This Act changes the charge Act so it can operate by qualifying earnings day. operate by qualifying earnings dayThe payday-linked unit used in the payday superannuation framework. The final Act replaces references to a quarter with references to a QE day in sections 5 and 6 of the charge Act. from 1 July 2026, supporting the broader policy of paying super with wages so unpaid or underpaid super can be detected earlier and workers are compensated for lost earnings.
Broader context
This Act is one part of the payday superannuationThe broader reform requiring superannuation contributions to be paid at the same time as salary and wages, generally with contributions received by the employee’s fund within seven business days. package announced in the 2023-24 Budget. The policy shifts super from a delayed quarterly compliance model toward payment with wages, using Single Touch Payroll and fund reporting to find non-payment earlier. The debate centred on the same trade-off: workers and supporters wanted faster protection from unpaid super, while critics warned about transition costs and cash-flow pressure for small business.
Key criticism
The main criticism was not that workers should miss out on super. Coalition and One Nation speakers said the implementation timetable and cash-flow effect would be difficult for small businesses and software providers. Greens speakers supported the bill but argued it should go further, especially for workers under 18 and other workers still excluded from full super coverage.
Who supported it?
The government 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 is the charge-imposition companion to the payday superannuationThe broader reform requiring superannuation contributions to be paid at the same time as salary and wages, generally with contributions received by the employee’s fund within seven business days. reforms, amending the Superannuation Guarantee ChargeA tax-like charge imposed when an employer has a superannuation guarantee shortfall. This Act changes the charge Act so it can operate by qualifying earnings day. Act so charge liability can operate by qualifying earnings dayThe payday-linked unit used in the payday superannuation framework. The final Act replaces references to a quarter with references to a QE day in sections 5 and 6 of the charge Act. rather than only by quarter.
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The explanatory memorandum says the broader payday superThe broader reform requiring superannuation contributions to be paid at the same time as salary and wages, generally with contributions received by the employee’s fund within seven business days. package is intended to make employers contribute superannuation at the same time as qualifying earnings are paid.
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The payday superThe broader reform requiring superannuation contributions to be paid at the same time as salary and wages, generally with contributions received by the employee’s fund within seven business days. framework generally lets employers reduce charge liability to nil if contributions are received by the employee’s superannuation fund within the specified period, usually seven business days after payday.
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The reforms commence on 1 July 2026 and apply to superannuation guaranteeThe minimum superannuation support employers must provide for eligible employees. In this package, the policy objective is to have that support paid with wages rather than only checked quarterly. contributions for qualifying earnings days on or after that date.
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Treasury’s explanatory material says the measure responds to unpaid superannuation, estimated at nearly $5.2 billion in 2021-22, and is estimated to increase revenue by $589 million over 2026-27 to 2028-29.
Show source excerpts
-
Sections 5 and 6 Omit “a quarter”, substitute “a QE day”.
Superannuation Guarantee Charge Amendment Act 2025 final Act text -
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 -
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 -
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 -
The Bills are estimated to increase revenue by $589.0 million over the three years from 2026-27 to 2028-29.
Explanatory memorandum
Context
Broader context for this bill
This Act is one part of the payday superannuationThe broader reform requiring superannuation contributions to be paid at the same time as salary and wages, generally with contributions received by the employee’s fund within seven business days. package announced in the 2023-24 Budget. The policy shifts super from a delayed quarterly compliance model toward payment with wages, using Single Touch Payroll and fund reporting to find non-payment earlier. The debate centred on the same trade-off: workers and supporters wanted faster protection from unpaid super, while critics warned about transition costs and cash-flow pressure for small business.
- 2023-24 Budget
Payday superThe broader reform requiring superannuation contributions to be paid at the same time as salary and wages, generally with contributions received by the employee’s fund within seven business days. package announced
The explanatory memorandum says the bills fully implement the Securing Australians’ Superannuation Package from the 2023-24 Budget.
Explanatory memorandum ↗ - 09 Oct 2025
Companion charge bill introduced
Jim Chalmers introduced the bill in the House as part of the payday superannuationThe broader reform requiring superannuation contributions to be paid at the same time as salary and wages, generally with contributions received by the employee’s fund within seven business days. package.
House Hansard and APH bill page ↗ - 30 Oct 2025
House passes the bill
The House completed second and third reading stages after debate about unpaid super, implementation and small-business impacts.
APH progress record and House Hansard ↗ - 04 Nov 2025
Senate defeats committee amendment
The Senate defeated amendment sheet 3457 by 14 votes to 24 and the bill was reported without textual amendment.
Senate division record ↗ - 01 July 2026
Charge amendments commence
The Act commences on 1 July 2026, aligning with the payday superannuationThe broader reform requiring superannuation contributions to be paid at the same time as salary and wages, generally with contributions received by the employee’s fund within seven business days. start date recorded in the explanatory memorandum and final Act text.
Final Act text ↗
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.
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 Whole debate 03 Nov 2025
The bill reached this recorded parliamentary step.
Committee of the Whole 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. Coalition and One Nation speakers said the implementation timetable and cash-flow effect would be difficult for small businesses and software providers. Greens speakers supported the bill but argued it should go further, especially for workers under 18 and other workers still excluded from full super coverage.
The Coalition ultimately supported passage in the Senate while criticising timing and process. The Greens supported the bill and sought additional protections. One Nation speakers were more directly opposed to the cash-flow impact on small business.
Rushed implementation
Coalition speakers supported the principle of payday superThe broader reform requiring superannuation contributions to be paid at the same time as salary and wages, generally with contributions received by the employee’s fund within seven business days. but argued the bill had been rushed and that small businesses and software providers needed more time to implement it.
Under-18 workers still excluded
Greens senators supported the bill but argued Parliament should also extend superannuation coverage to workers below 18 and strengthen retirement outcomes for workers currently left behind.
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 Payday super committee amendment defeated
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
Payday super committee amendment defeated
Defeated 14-24; the bill was reported without textual amendment.
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 second-reading amendmentAn amendment to the motion that a bill be read a second time. It can add a political statement without changing the bill text itself. carried on voices
The Senate Journal records a McKim amendment to the second-reading motion as carried on voices. The local bundle did not include the amendment text.
Carried
Greens second-reading amendmentAn amendment to the motion that a bill be read a second time. It can add a political statement without changing the bill text itself. carried on voices
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 introduced the companion charge bill and said it works with the payday superannuationThe broader reform requiring superannuation contributions to be paid at the same time as salary and wages, generally with contributions received by the employee’s fund within seven business days. bill so the superannuation guarantee chargeA tax-like charge imposed when an employer has a superannuation guarantee shortfall. This Act changes the charge Act so it can operate by qualifying earnings day. applies for any wage-payment day where there is a shortfall.
Read in Hansard ↗ Lead opposing voice Opposes
Malcolm Roberts
Malcolm Roberts opposed the bills, arguing the seven-business-day rule brings forward a major cash-flow burden for small and medium businesses and that the reform had been rushed.
Read in Hansard ↗ Lead supporting voice Supports
Rebekha Sharkie
Rebekha Sharkie supported the bill because unpaid super is widespread and damaging, while acknowledging small-business compliance concerns and pointing to the first-year compliance approach as an important transition safeguard.
Read in Hansard ↗ Lead voice Mixed
Tim Wilson
Tim Wilson said superannuation is workers’ money and supported the idea that it should be paid with wages, but argued the government should give small businesses more time and avoid cash-flow pressure that could risk jobs.
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 supported the bill by focusing on unpaid super in Victoria and his electorate, arguing that missed payments cost workers compounding returns and insurance cover when employers fail or delay contributions.
“The amount of unpaid super owed to workers in my electorate of Deakin was $31.4 million, according to analysis by the Super Members Council in 2022-23. The analysis also highlighted that that's $1.4 bi”
Read the full speech in Hansard ↗ -
Shayne Neumann Shayne Neumann defended payday superThe broader reform requiring superannuation contributions to be paid at the same time as salary and wages, generally with contributions received by the employee’s fund within seven business days. as a Labor reform that makes superannuation payable on time with wages and helps workers, especially younger and lower-paid workers, detect unpaid entitlements sooner.
“to address this bill. Not once did the member for Goldstein address the substance of this bill—not once in 15 minutes. This is about making sure that superannuation is paid on time, with people's wages, so they can get their superannuation when they get their salary. I think that's fair. I think if you walked down Riverlink Shopping Centre in Ipswich and asked people s”
Read the full speech in Hansard ↗ -
Deborah O'Neill Deborah O’Neill supported the bill and argued that business experience is compatible with paying workers properly, saying employers will have until 1 July 2026 to transition and workers should track their super.
“sure that there will be a soft approach to this as people get on board. Employers have to ensure that the contributions are received by the employee's super fund within seven business days of payday, and that was a bit of a change that was negotiated with key stakeholders. The outcome we get is the change that will make it easier for employees to track their super,”
Read the full speech in Hansard ↗ -
Ged Kearney Ged Kearney supported the bill as a fairness reform for workers, women and older Australians, saying it requires contributions to reach funds within seven business days of payday and strengthens penalties for non-payment.
“s for them straight away. It's why the Albanese Labor government is introducing this bill, and why I am speaking so passionately in support of it. This legislation is a once-in-a-generation reform to fix unpaid super, and from 1 July 2026 employers will be required to pay superannuation guarantee contributions at the same time as wages. Employers must ensure that”
Read the full speech in Hansard ↗ -
Lisa Chesters Lisa Chesters backed the bill as a practical worker-protection reform that requires super to be paid on the same day as wages from 1 July 2026 and lets employees and the ATO identify missed payments earlier.
“system to ensure workers are paid super on time. This is how the ATO will enforce the legislation that is before us. What we are proposing in this legislation is that, from 1 July 2026, employers will be required to pay superannuation guarantee contributions on the same day as wages instead of quarterly, aligning, for the first time, your regular pay w”
Read the full speech in Hansard ↗ -
Helen Polley Helen Polley supported the reform as a once-in-a-generation response to unpaid super, saying contributions should reach funds within seven business days and employers have time to update systems before commencement.
“being paid, not until months later, by which time it's often too late to recover missing payments. Under payday super, contributions must reach an employee's super fund within seven business days of the payday. That brings super into line with how wages are paid today—promptly, transparently and electronically. This is a simple concept, but it will transform supe”
Read the full speech in Hansard ↗ -
Lisa Darmanin 2 contributions Lisa Darmanin supported the bills as a response to unpaid super, saying late contributions cost workers compounding returns and disproportionately affect low-income, young, women and migrant workers.
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 supported the bills as a response to unpaid super, saying late contributions cost workers compounding returns and disproportionately affect low-income, young, women and migrant workers.
“ages being paid six months after they were earned, and it is about time we start thinking about superannuation in exactly the same way. When superannuation is paid late, workers lose out twice: firstly, because it's their money, and they should have it in their fund on time but, secondly, because delayed contributions mean losing decades of compounding savings”
Read this contribution in Hansard ↗Second reading speech
Lisa Darmanin rejected calls to delay payday superThe broader reform requiring superannuation contributions to be paid at the same time as salary and wages, generally with contributions received by the employee’s fund within seven business days., saying modern payroll systems can support contributions with wages and that delay would deepen intergenerational unfairness and lost retirement savings.
“It's my pleasure to continue my remarks from earlier today in this debate. 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. Well, in a contemporary payroll environment, that argument does not withstand scrutiny. Payroll software is automated, digital repor”
Read this contribution in Hansard ↗ -
Josh Dolega Josh Dolega supported payday superThe broader reform requiring superannuation contributions to be paid at the same time as salary and wages, generally with contributions received by the employee’s fund within seven business days. because unpaid contributions disproportionately affect young workers, low-income earners and women, and because paying super with wages lets workers and the ATO detect non-payment earlier.
“their superannuation at the same time—no delays and no excuses. For too long, our system has tolerated a gap that has allowed billions of dollars in super to go unpaid, disproportionately affecting young workers, low-income earners and women. These are the Australians who can least afford to fall behind, yet they have borne the brunt of a system that hasn't kept pace with fairne”
Read the full speech in Hansard ↗ -
Julie-Ann Campbell Julie-Ann Campbell supported payday superThe broader reform requiring superannuation contributions to be paid at the same time as salary and wages, generally with contributions received by the employee’s fund within seven business days. as a way to make super visible and recoverable sooner, while saying the government would help businesses trying to comply during the transition.
“t quarterly, not later, not never, but on payday. Contributions must reach the employee's fund within the seven business days. It's simple, but it's an effective change. Workers can check that they have been paid. The ATO can match missed payments early, before they become unrecoverable. And don't forget we are talking about $5.2 billion here in unpaid su”
Read the full speech in Hansard ↗ -
Richard Dowling Richard Dowling supported the bill as a fairness measure requiring super to be paid within seven days of payday rather than quarterly, with stronger penalties for late or missed payments.
“he Superannuation Guarantee Charge Amendment Bill 2025, seek to fix that. 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. Should they fail to do so, under the new framework, the penalties will be strengthened. The framework will include notional earning”
Read the full speech in Hansard ↗ -
Ellie Whiteaker Ellie Whiteaker supported the bills as a once-in-a-generation Labor reform, saying the seven-business-day payment rule would reveal non-payment earlier and particularly benefit women, young people and migrant workers.
“by this government. It ensures that superannuation is paid at the same time as wages. From 1 July 2026, employers must ensure contributions reach a worker's fund within seven business days of payday. It closes a gap in unpaid super and helps workers get what they are owed. It also modernises the Superannuation Guarantee Charge Amendment Bill 2025, simplifying employ”
Read the full speech in Hansard ↗ -
Trish Cook Trish Cook described the bill as a fundamental reform to ensure earned super actually reaches workers’ accounts, and said early ATO facilitation would help employers making genuine attempts to comply.
“the Treasury Laws Amendment (Payday Superannuation) Bill 2025. This isn't just a minor administrative tweak; this isn't just another line in the budget paper. This is a fundamental reform to the bedrock of our retirement system. It is a promise to Australian workers that the money they earn, the money they're entitled to, will actually end up in their sup”
Read the full speech in Hansard ↗ -
Katy Gallagher Katy Gallagher moved the second reading in the Senate and presented the government case for payday superThe broader reform requiring superannuation contributions to be paid at the same time as salary and wages, generally with contributions received by the employee’s fund within seven business days.: workers should receive super with wages, unpaid super is wage theft, and the ATO will use a transitional risk-based compliance approach.
“t they need and deserve. From waiters and nurses— To builders and teachers— Aged carers and hairdressers— This bill makes sure their superannuation is paid on time. 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. It is a meaningful change that will take effect fr”
Read the full speech in Hansard ↗ -
Daniel Mulino Daniel Mulino closed the House debate by saying the bills strengthen superannuation, address unpaid super and include transition changes such as seven business days as the default due date and a 20-business-day extended due date for fund changes.
“ital service providers in the transition to the new system. We adjusted the default due date for contributions to be received by superannuation funds, changing this from seven calendar days to seven business days. We have also introduced an extended due date of 20 business days for situations where an employer needs to change the fund they contribute to for an employee. In addit”
Read the full speech in Hansard ↗ -
Corinne Mulholland Corinne Mulholland supported the bill as a fairness measure so workers’ super reaches their accounts on time and compounds from the start, citing widespread unpaid super in Queensland electorates.
“ce between comfort and hardship in later life, especially for lower paid and casual workers, who can least afford to miss out on their superannuation. This isn't just a technical change to payroll systems; it is about fairness. It's about ensuring that, when a worker earns a dollar of superannuation, that money actually reaches their superannuation account—on time, every”
Read the full speech in Hansard ↗ -
Jim Chalmers ★ Jim Chalmers introduced the companion charge bill and said it works with the payday superannuationThe broader reform requiring superannuation contributions to be paid at the same time as salary and wages, generally with contributions received by the employee’s fund within seven business days. bill so the superannuation guarantee chargeA tax-like charge imposed when an employer has a superannuation guarantee shortfall. This Act changes the charge Act so it can operate by qualifying earnings day. applies for any wage-payment day where there is a shortfall.
“I move: That this bill be now read a second time. Today I'm also introducing the Superannuation Guarantee Charge Amendment Bill 2025. This bill works in conjunction with the Treasury Laws Amendment (Payday Superannuation) Bill 2025 that I just spoke at length about to make sure superannuation is paid on time. The amendments in this”
Read the full speech in Hansard ↗
Coalition
2 speakers · 2 mixed
Coalition
2 speakers · 2 mixed
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Tim Wilson ★ Tim Wilson said superannuation is workers’ money and supported the idea that it should be paid with wages, but argued the government should give small businesses more time and avoid cash-flow pressure that could risk jobs.
“s to have their super fund, we want them to own their own destiny. When you look at this bill, you should be able to say that it's your money. You should control it and it should be paid with your wages. We look at it and see an empowerment for you, but we want to make sure that it doesn't impoverish small businesses on the road towards that future. One of the things th”
Read the full speech in Hansard ↗ -
James Paterson James Paterson said the Coalition supported the principle and passage of payday superThe broader reform requiring superannuation contributions to be paid at the same time as salary and wages, generally with contributions received by the employee’s fund within seven business days., but criticised the process as rushed and warned of real-world ramifications for small businesses implementing the change.
“the Treasury Laws Amendment (Payday Superannuation) Bill 2025 and the Superannuation Guarantee Charge Amendment Bill 2025. At the outset, let me make clear the coalition strongly supports the principle of payday super. In that spirit, we will support the passage of these bills through the Senate. However, we do have concerns about the process, which we are concerned ha”
Read the full speech in Hansard ↗
Greens
3 speakers · 3 support
Greens
3 speakers · 3 support
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Nick McKim Nick McKim said the Greens would support the bill as a long-overdue fairness reform, while pushing for stronger protections including extending superannuation to more young workers.
“The Greens welcome the Labor government's Treasury Laws Amendment (Payday Superannuation) Bill 2025 and Superannuation Guarantee Charge Amendment Bill 2025. We will be supporting this legislation. This reform has been a long, long time coming. There are a bunch of folks who have been working behind the scenes and campaigning publicly for this leg”
Read the full speech in Hansard ↗ -
Jordon Steele-John Jordon Steele-John supported the bills and specifically backed the Greens proposal to extend superannuation coverage for people below 18, linking the reform to youth wages and economic security.
“and put on the record my support for the amendment moved by my colleague Senator Barbara Pocock of South Australia in relation to the payment of superannuation to those below the age of 18. As the Greens spokesperson for youth affairs, I've heard from many young people across my home state of Western Australia and across the country about the real challen”
Read the full speech in Hansard ↗ -
Barbara Pocock Barbara Pocock supported the bill as overdue payday-super reform, but argued workers need stronger protections and backed further changes for younger workers and women’s retirement security.
“t (Payday Superannuation) Bill 2025. I associate myself with the remarks of my colleague Senator McKim. The Greens welcome this bill, and we will be supporting it. It is long-overdue reform, and I want to acknowledge the work of many people that have brought us to where we are today: the Super Members Council, the Association of Superannuation Funds of Aust”
Read the full speech in Hansard ↗
One Nation
2 speakers · 2 oppose
One Nation
2 speakers · 2 oppose
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Malcolm Roberts ★ Malcolm Roberts opposed the bills, arguing the seven-business-day rule brings forward a major cash-flow burden for small and medium businesses and that the reform had been rushed.
“the employee's super account within seven business days of the employee's payday. Currently, payments are due 28 days after the quarter to which they relate. This is a major change in cash flow. It brings forward a significant expense for businesses, particularly small businesses, while only adding a small amount to their super across their working life—if they”
Read the full speech in Hansard ↗ -
Tyron Whitten Tyron Whitten opposed or criticised the bill from a small-business perspective, warning that faster super payments would add compliance and cash-flow pressure for employers already facing difficult conditions.
“hen a bill like this comes along from bureaucrats and politicians that have never built a business and have never had to manage books or employees or cash flows and they add more onerous compliance measures to struggling businesses, I see red. We're seeing record numbers of businesses go to the wall as they try to navigate the utterly toxic landscape that all levels and all”
Read the full speech in Hansard ↗
Minor parties and independents
1 speaker · 1 support
Minor parties and independents
1 speaker · 1 support
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Rebekha Sharkie ★ Rebekha Sharkie supported the bill because unpaid super is widespread and damaging, while acknowledging small-business compliance concerns and pointing to the first-year compliance approach as an important transition safeguard.
“ly system changes. I absolutely appreciate that the timeline is tight—eight months from passage to commencement—and some challenges may remain that need to be addressed. I absolutely have sympathy for some businesses, particularly small businesses, who are worried about this additional compliance burden. We know this has been coming for some time; it was flagged i”
Read the full speech in Hansard ↗
Record
Full record
- Act title
- Superannuation Guarantee Charge Amendment Act 2025
- Act number
- Act No. 58, 2025
- Became law
- 06 Nov 2025
- Takes effect
- The whole of this Act 01 July 2026
- Registered
- 07 Nov 2025
- Administered by
- Department of the Treasury
- Final law metadata was collected from the APH progress table and Federal Register of Legislation metadata; commencement rows were checked against the final Act text.
- The introduced and as-passed bill texts in the local source bundle were manually compared for the operative amendment and commencement provisions.
- Status
- Act -- Collected from the APH bill page.
- Originating house
- House of Representatives
- Manual recovery note
- Speech summaries verified locally -- Each non-null speech summary uses a source excerpt checked against the collected Hansard text in data/fixtures/bill-seeds/r7374.json.
- 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 Whole debate
The bill reached this recorded parliamentary step.
- 04 Nov 2025
Senate · Committee of the Whole debate
Committee of the Whole 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.