Treasury Laws Amendment (Payday Superannuation) Act 2025 (57 of 2025)
Schedule 1 Amendments
Part 2 Consequential amendments of other Acts
Income Tax Assessment Act 1997
81 Subsection 85-25(3)
Omit "*individual superannuation guarantee shortfalls in respect of the associate for any of the *quarters", substitute "*individual final superannuation guarantee shortfalls for the associate and any *QE days".
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