Treasury Laws Amendment (Payday Superannuation) Act 2025 (57 of 2025)
Schedule 1 Amendments
Part 2 Consequential amendments of other Acts
Taxation Administration Act 1953
156 Subsection 250-10(2) in Schedule 1 (table items 60 and 65)
Repeal the items, substitute:
|
60 |
superannuation guarantee charge |
36 |
Superannuation Guarantee (Administration) Act 1992 |
|
65 |
late or non-payment of superannuation guarantee charge |
59D |
Superannuation Guarantee (Administration) Act 1992 |
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