Retirement Savings Accounts Amendment Regulations 2007 (No. 1) (104 of 2007)

Schedule 3   Amendments commencing on 1 July 2007

[44]   Paragraph 4.38 (1) (a)

substitute

(a) a contribution that will be included in the assessable income of an entity as:

(i) a taxable contribution for section 274 of the Tax Act; or

(ii) a contribution under Subdivision 295-C of the 1997 Tax Act; or