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

Schedule 1   Amendments

Part 2   Consequential amendments of other Acts

Income Tax Assessment Act 1997

91   Subparagraph 290-85(1A)(d)(i)

Repeal the subparagraph, substitute:

(i) results in the company or entity having a lower *individual final superannuation guarantee shortfall for the other person and one or more *QE days than what it would have otherwise because of section 15B of the Superannuation Guarantee (Administration) Act 1992; or