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".
        


Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).