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

89   Paragraph 290-85(1)(a)

Repeal the paragraph, substitute:

(a) results in you having a lower *individual final superannuation guarantee shortfall for the other person and one or more *QE days than what you would have otherwise because of section 15B of the Superannuation Guarantee (Administration) Act 1992; or