Treasury Laws Amendment (Payday Superannuation) Act 2025 (57 of 2025)
Schedule 1 Amendments
Part 2 Consequential amendments of other Acts
Crimes (Taxation Offences) Act 1980
71 Subsection 3(1) (definition of superannuation guarantee charge)
Omit "additional superannuation guarantee charge payable under section 49 or Part 7", substitute "charge payable under section 49".
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
