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

Schedule 9   Increase in age limit for superannuation contributions

Part 2   Amendment of the Small Superannuation Accounts Act 1995

4   Application

The amendment made by this Part applies to deposits made for a period of employment where:

(a) the deposit is made on or after 1 July 1997; and

(b) the period of employment to which the deposit relates starts on or after 1 July 1997.