Tax Laws Amendment (2009 Measures No. 1) Act 2009 (27 of 2009)

Schedule 3   Reforms to income tests

Part 2   Amendment of payment summary provisions

Taxation Administration Act 1953

12   At the end of subsection 16-153(2) in Schedule 1

Add:

; or (d) the entity made *reportable employer superannuation contributions in respect of a person’s employment.

Note: The heading to section 16-153 in Schedule 1 is altered by omitting “ about withholding payments and reportable fringe benefits ”.