Taxation Laws Amendment (Superannuation) Act 1993 (7 of 1993)
PART 2 AMENDMENT OF THE INCOME TAX ASSESSMENT ACT 1936
Division 3 Amendments relating to notification requirements for superannuation contributions
7 Deductions for superannuation contributions by eligible persons
Section 82AAT of the Principal Act is amended by omitting paragraph
(2A)(a) and substituting the following paragraph:
"(a) by identifying the day in the year of income, or the last day in the year of income, on which the taxpayer made a contribution for which the taxpayer would be entitled to a deduction under this section (ignoring the notice requirements of paragraph (1)(d) and subsection (1A) and the limits in subsection (2)); and".
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