Treasury Laws Amendment (Payday Superannuation) Act 2025 (57 of 2025)
Schedule 1 Amendments
Part 2 Consequential amendments of other Acts
Taxation Administration Act 1953
163 Subsection 268-90(2A) in Schedule 1 (note)
Repeal the note, substitute:
Note: The amount of the individual base superannuation guarantee shortfall mentioned in paragraph (b) is a factor in determining the amount of the superannuation guarantee charge mentioned in paragraph 268-10(1)(b).
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