Treasury Laws Amendment (Payday Superannuation) Act 2025 (57 of 2025)

Schedule 1   Amendments

Part 2   Consequential amendments of other Acts

Taxation Administration Act 1953

161   Subsection 268-10(3) in Schedule 1 (example 2)

Repeal the example, substitute:

Example 2: In the case of an underlying liability to pay superannuation guarantee charge for a QE day, the Commissioner may have regard to information about your contributions to RSAs and complying superannuation funds for earlier QE days.