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

Schedule 1   Amendments

Part 2   Consequential amendments of other Acts

Superannuation Act 1976

124   Paragraph 155C(1)(b)

Repeal the paragraph, substitute:

(b) ensuring that an employer does not have an individual base superannuation guarantee shortfall that is greater than nil for a person for a QE day while the person was an eligible employee.