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
86 Paragraph 290-80(1)(c)
Repeal the paragraph, substitute:
(c) the contribution must result in you having a lower *individual final superannuation guarantee shortfall for the employee and one or more *QE days than what you would have otherwise.
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