Treasury Laws Amendment (2020 Measures No. 6) Act 2020 (141 of 2020)

Schedule 4   Minor and technical amendments

Part 1   Amendments commencing day after Royal Assent

Division 1   Amendments

Superannuation Guarantee (Administration) Act 1992

64   Subsection 27(2)

Repeal the subsection, substitute:

(2) If:

(a) an employer pays an employee salary or wages in a calendar month; and

(b) the portion of those salary or wages that is not covered by subsection (1) is less than $450;

that portion of those salary or wages is not to be taken into account for the purpose of making a calculation, in relation to the employer and the employee, under section 19.