Superannuation Legislation Amendment (Simplification) Act 2007 (15 of 2007)

Schedule 3   Other amendments

Income Tax (Transitional Provisions) Act 1997

46   After paragraph 292-80(3)(e)

Insert:

(ea) in a case where paragraph 292-95(1)(b) of that Act would have allowed the contribution mentioned in that paragraph to be made at a time within that period - that paragraph allowed the contribution to be made on or before 30 June 2007; and