Treasury Laws Amendment (Payday Superannuation) Act 2025 (57 of 2025)
Schedule 1 Amendments
Part 2 Consequential amendments of other Acts
Small Superannuation Accounts Act 1995
116 Section 31 (note 2)
Repeal the note, substitute:
Note 2: A false or misleading declaration may result in an employer being denied an income tax deduction under section 82AAF of the Income Tax Assessment Act 1936.
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