Tax Laws Amendment (2013 Measures No. 1) Regulation 2013 (279 of 2013)
Schedule 1 Amendments
Part 3 Amendments relating to sustaining the superannuation contribution concession and other measures
Income Tax Assessment Regulations 1997
20 Regulation 307-200.01
Repeal the regulation, substitute:
307-200.01 Application of Subdivision 307-D to Subdivisions 291-C and 293-D of the Act
This Subdivision does not apply for the purposes of:
(a) calculating an amount of contributions under Subdivision 291-C of the Act; or
(b) calculating low tax contributions under Subdivision 293-D of the Act.