Superannuation Legislation Amendment (Simplification) Act 2007 (15 of 2007)

Schedule 1   Consequential amendments etc.

Part 2   Other consequential amendments etc.

Income Tax Assessment Act 1997

232   Paragraph 320-137(3)(a)

Omit "are not *taxable contributions", substitute "would not be included in the company's assessable income under Subdivision 295-C if that Subdivision applied to the company".