Taxation Laws Amendment Act (No. 3) 1997 (147 of 1997)

Schedule 10   Rebate for superannuation contributions made on behalf of a low-income or non-working spouse

Income Tax Assessment Act 1936

6   Application

(1) The amendments made by items 1, 2, 4 and 5 of this Schedule apply to contributions made on or after 1 July 1997.

(2) The amendment made by item 3 of this Schedule applies to provisional tax (including instalments) payable in respect of income of the 1997-98 year of income and all later years of income.