Tax and Superannuation Laws Amendment (Release Conditions for Non-concessional Contributions) Regulation 2015 (79 of 2015)
Schedule 1 Amendments
Income Tax Regulations 1936
1 Regulation 20 (at the end of the table)
Add:
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9 |
Paragraph (f) of item 1 of the table in subsection 170(1) |
The making of an election under paragraph 96-7(1)(a) or (b) in Schedule 1 to the Taxation Administration Act 1953 in relation to an excess non-concessional contributions determination for a financial year that corresponds to the year of income mentioned in the item. |