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

84   Subsection 86-75(2)

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