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
89 Paragraph 290-85(1)(a)
Repeal the paragraph, substitute:
(a) results in you having a lower *individual final superannuation guarantee shortfall for the other person and one or more *QE days than what you would have otherwise because of section 15B of the Superannuation Guarantee (Administration) Act 1992; or
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