Treasury Laws Amendment (Payday Superannuation) Act 2025 (57 of 2025)
Schedule 1 Amendments
Part 2 Consequential amendments of other Acts
Taxation Administration Act 1953
171 Subsection 269-30(2) in Schedule 1 (table item 3)
Repeal the item, substitute:
|
3 |
superannuation guarantee charge for a *QE day, |
the due day, |
(a) if the company, on or before the due day, lodges under section 33 of the Superannuation Guarantee (Administration) Act 1992 a voluntary disclosure statement for the QE day - the extent (if any) that the amount of superannuation guarantee charge worked out using that statement is less than the amount of superannuation guarantee charge the company is obliged to pay for the QE day; or (b) otherwise - to any extent. |
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