What happens to employee wages paid in the new financial year for work performed in the previous financial year?

In Australia, employee wages are subject to tax scales and superannuation rules based on the payment date, not the date the work was performed. If wages for a particular period, such as the week ending on June 30th, are paid in the new financial year, any changes in tax rates and superannuation regulations that come into effect in the new financial year will apply to those payments. This means that wages processed and paid in the new financial year, for work performed in the previous financial year, will be subject to the taxation and superannuation rules effective from the start of the new financial year. The previous year's tax and super rules will not apply to these payments; instead, the rules for the new financial year will govern the taxation and superannuation contributions for these wages.