Treasury Laws Amendment (Payday Superannuation) Act 2025 (57 of 2025)
Schedule 1 Amendments
Part 1 Amendment of the Superannuation Guarantee (Administration) Act 1992
Division 2 Other amendments
Superannuation Guarantee (Administration) Act 1992
63 Subsection 79(2)
Repeal the subsection, substitute:
(2) The records must include any documents relevant to working out:
(a) whether the employer has a superannuation guarantee shortfall for a QE day; and
(b) the amount of such a shortfall.
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