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

Schedule 1   Amendments

Part 2   Consequential amendments of other Acts

Taxation Administration Act 1953

163   Subsection 268-90(2A) in Schedule 1 (note)

Repeal the note, substitute:

Note: The amount of the individual base superannuation guarantee shortfall mentioned in paragraph (b) is a factor in determining the amount of the superannuation guarantee charge mentioned in paragraph 268-10(1)(b).