Treasury Laws Amendment (Recovering Unpaid Superannuation) Act 2020 (21 of 2020)

Schedule 1   Superannuation guarantee amnesty

Income Tax Assessment Act 1997

4   Section 290-95 (note)

Repeal the note, substitute:

Note: Section 26-95 restricts deductions for charges imposed by the Superannuation Guarantee Charge Act 1992.