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

Schedule 1   Amendments

Part 2   Consequential amendments of other Acts

Income Tax Assessment Act 1997

81   Subsection 85-25(3)

Omit "*individual superannuation guarantee shortfalls in respect of the associate for any of the *quarters", substitute "*individual final superannuation guarantee shortfalls for the associate and any *QE days".