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

86   Paragraph 290-80(1)(c)

Repeal the paragraph, substitute:

(c) the contribution must result in you having a lower *individual final superannuation guarantee shortfall for the employee and one or more *QE days than what you would have otherwise.