Superannuation Laws Amendment (Capital Gains Tax Relief and Other Efficiency Measures) Act 2012 (158 of 2012)

Schedule 3   Expanded superannuation reporting

Taxation Administration Act 1953

6   After subsection 390-5(9) in Schedule 1

Insert:

(9A) Treat the following as contributions for the purposes of this section:

(a) *notional taxed contributions in relation to a *defined benefit interest in the *superannuation plan;

(b) amounts, mentioned in subsection 292-25(3) or paragraph 292-90(4)(a) of the Income Tax Assessment Act 1997, allocated by the *superannuation provider in relation to the superannuation plan;

(c) amounts mentioned in paragraph 292-90(4)(c) of that Act.