Treasury Laws Amendment (Payday Superannuation) Act 2025 (57 of 2025)
Schedule 1 Amendments
Part 2 Consequential amendments of other Acts
Fair Work Act 2009
73 Paragraph 116D(2)(c)
Repeal the paragraph, substitute:
(c) the employer's superannuation guarantee shortfall in respect of which the charge is imposed arises because the employer has an individual base superannuation guarantee shortfall, or a choice loading, for the employee that is greater than nil.
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