Treasury Laws Amendment (Payday Superannuation) Act 2025 (57 of 2025)

Schedule 1   Amendments

Part 2   Consequential amendments of other Acts

Taxation Administration Act 1953

162   Paragraph 268-90(2A)(b) in Schedule 1

Repeal the paragraph, substitute:

(b) for each employee for whom you have an *individual base superannuation guarantee shortfall that is greater than nil for the relevant *QE day - the information that:

(i) relates to the employee and the shortfall; and

(ii) is required by the approved form for a voluntary disclosure statement under section 33 of the Superannuation Guarantee (Administration) Act 1992;