Taxation Laws Amendment Act (No. 3) 1997 (147 of 1997)
Schedule 10 Rebate for superannuation contributions made on behalf of a low-income or non-working spouse
Income Tax Assessment Act 1936
5 Subparagraph 274(1)(ba)(i)
After "contributions", insert "other than eligible spouse contibutions within the meaning of section 159T,".
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