Taxation Laws Amendment Act (No. 3) 1997 (147 of 1997)
Schedule 9 Increase in age limit for superannuation contributions
Part 2 Amendment of the Small Superannuation Accounts Act 1995
4 Application
The amendment made by this Part applies to deposits made for a period of employment where:
(a) the deposit is made on or after 1 July 1997; and
(b) the period of employment to which the deposit relates starts on or after 1 July 1997.
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