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

Schedule 1   Amendments

Part 2   Consequential amendments of other Acts

Paid Parental Leave Act 2010

102   Subsection 115C(4)

Repeal the subsection, substitute:

(4) The SG charge percentage for an income year means the charge percentage (within the meaning of subsection 17A(2) of the Superannuation Guarantee (Administration) Act 1992) divided by 100.