Super contributions are counted as paid when the super fund receives it, so it is best to make the payment before the due date to allow time for it to reach the super fund (especially if you are using a commercial clearing house).
Employers must pay a minimum of 9.5% (current rate) of each eligible employee’s ordinary time earnings to a complying super fund or retirement savings account.
See also
When to pay super
Last modified: 01 Oct 2015.