Tax Laws Amendment (Loss Recoupment Rules and Other Measures) Act 2005 (147 of 2005)

Schedule 7   Superannuation on back payments

Income Tax Assessment Act 1997

14   Paragraph 26-80(2)(b)

Repeal the paragraph, substitute:

(b) you pay the contribution in respect of the other person on or before the day that is 28 days after the end of the month in which the other person turns 70 years old.