Taxation Laws Amendment Act (No. 4) 1994 (181 of 1994)
Schedule 3 AMENDMENTS RELATING TO SUPERANNUATION
Part 2 INCOME TAX ASSESSMENT ACT 1936
Division 7 Definition of taxable contributions
45 Paragraph 274(1)(b)
After "complying superannuation fund", insert "in relation to the year of income in which the contributions are paid".
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