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

Schedule 1   Amendments

Part 2   Consequential amendments of other Acts

Fair Work Act 2009

73   Paragraph 116D(2)(c)

Repeal the paragraph, substitute:

(c) the employer's superannuation guarantee shortfall in respect of which the charge is imposed arises because the employer has an individual base superannuation guarantee shortfall, or a choice loading, for the employee that is greater than nil.