Taxation Laws Amendment (Superannuation) Act 1992 (208 of 1992)
Part 2 AMENDMENT OF THE INCOME TAX ASSESSMENT ACT 1936
Division 3 Amendments relating to deductions and rebates for personal contributions to superannuation funds
12 Tax benefits
Section 177C of the Principal Act is amended:
(a) by omitting "or" from the end of paragraph (1)(b);
(b) by omitting paragraph (1)(ba);
(c) by omitting "paragraph; and" from the end of paragraph (1)(d) and substituting "paragraph.";
(d) by omitting paragraph (1)(e);
(e) by omitting "be; or" from the end of paragraph (2)(b) and substituting "be.";
(f) by omitting paragraph (2)(c);
(g) by omitting from subsection (3) ", (b)(i) or (c)(i)" and substituting "or (b)(i)";
(h) by omitting from subsection (3) "or a section 159TL rebate";
(i) by omitting from subsection (3) "or the section 159TL rebate".