Income Tax Assessment Act 1997

Part 3-30 inserted by No 9 of 2007 , s 3 and Sch 1 item 1, applicable to the 2007-2008 income year and later years.

Div 280 inserted by No 9 of 2007 , s 3 and Sch 1 item 1, applicable to the 2007-2008 income year and later years.

S 280-10(1) amended by No 81 of 2016, s 3 and Sch 5 item 1, by substituting " to most complying superannuation funds " for " if less than 10% of their total assessable income (plus reportable fringe benefits) for the income year is attributable to employment or similar activities " , effective 1 January 2017 and applicable in relation to contributions made in the 2017-18 income year and later income years.

S 280-10(2) amended by No 81 of 2016, s 3 and Sch 5 item 2, by substituting " contributions made by others in respect of individuals " for " personal contributions made by individuals whose employment income is 10% or more of their total income, and contributions made by others in respect of them " , effective 1 January 2017 and applicable in relation to contributions made in the 2017-18 income year and later income years.

S 280-10 inserted by No 9 of 2007 , s 3 and Sch 1 item 1, applicable to the 2007-2008 income year and later years.