Treasury Laws Amendment (More Flexible Superannuation) Act 2021 (45 of 2021)

Schedule 3   Re-contribution of COVID-19 early release superannuation amounts

Income Tax Assessment Act 1997

3   After subparagraph 292-90(2)(c)(iiia)

Insert:

(iiib) a contribution covered by section 292-103 (COVID-19 re-contributions);