Treasury Laws Amendment (Fair and Sustainable Superannuation) Act 2016 (81 of 2016)

Schedule 5   Deducting personal contributions

Income Tax Assessment Act 1997

6   At the end of subsection 290-170(2)

Add:

; (e) if the contribution is made to a *superannuation fund - the condition in section 290-155 is not satisfied in relation to the fund and the contribution.