Treasury Laws Amendment (More Flexible Superannuation) Act 2021 (45 of 2021)

Schedule 3   Re-contribution of COVID-19 early release superannuation amounts

Income Tax Assessment Act 1997

2   After section 290-168

Insert:

290-169 Contribution must not be a COVID-19 re-contribution

You cannot deduct the contribution if it is a contribution that is covered under section 292-103 (about COVID-19 re-contributions).