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

Schedule 1   Amendments

Part 2   Consequential amendments of other Acts

Small Superannuation Accounts Act 1995

116   Section 31 (note 2)

Repeal the note, substitute:

Note 2: A false or misleading declaration may result in an employer being denied an income tax deduction under section 82AAF of the Income Tax Assessment Act 1936.