Superannuation Legislation Amendment Act 2010 (117 of 2010)

Schedule 4   Other amendments

Part 2   Employer contributions

Income Tax Assessment Act 1997

22   Subparagraph 290-85(1A)(d)(iii)

Repeal the subparagraph, substitute:

(iii) if subsection (1B) or (1C) applies - relates to a period of service during which the other person was the company's or entity's employee.