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

9   Subsection 995-1(1)

Insert:

reportable superannuation contributions , for an individual and an income year, means the sum of:

(a) the individual’s *reportable employer superannuation contributions (if any) for the income year; and

(b) the individual’s deductions (if any) under Subdivision 290-C for the income year.