Tax Laws Amendment (Stronger, Fairer, Simpler and Other Measures) Act 2012 (23 of 2012)

Schedule 5   Deduction of employer contributions to superannuation funds

Income Tax Assessment Act 1997

2   At the end of subsection 290-80(1)

Add:

; or (c) the contribution must reduce your charge percentage under section 22 or 23 of the Superannuation Guarantee (Administration) Act 1992 in respect of the employee.