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

Schedule 3   Reforms to income tests

Part 1   Key concepts

Income Tax Assessment Act 1997

8   Subsection 995-1(1)

Insert:

reportable employer superannuation contribution has the meaning given by section 16-182 in Schedule 1 to the Taxation Administration Act 1953.