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

Schedule 1   Amendments

Part 1   Amendment of the Superannuation Guarantee (Administration) Act 1992

Division 2   Other amendments

Superannuation Guarantee (Administration) Act 1992

63   Subsection 79(2)

Repeal the subsection, substitute:

(2) The records must include any documents relevant to working out:

(a) whether the employer has a superannuation guarantee shortfall for a QE day; and

(b) the amount of such a shortfall.