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
95 Subsection 995-1(1)
Insert:
individual base superannuation guarantee shortfall has the same meaning as in the Superannuation Guarantee (Administration) Act 1992.
individual final superannuation guarantee shortfall has the same meaning as in the Superannuation Guarantee (Administration) Act 1992.