Treasury Laws Amendment (Payday Superannuation) Act 2025 (57 of 2025)
Schedule 1 Amendments
Part 2 Consequential amendments of other Acts
Superannuation Act 1976
124 Paragraph 155C(1)(b)
Repeal the paragraph, substitute:
(b) ensuring that an employer does not have an individual base superannuation guarantee shortfall that is greater than nil for a person for a QE day while the person was an eligible employee.
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