Tax Laws Amendment (Loss Recoupment Rules and Other Measures) Act 2005 (147 of 2005)
Schedule 7 Superannuation on back payments
Income Tax Assessment Act 1997
15 Paragraphs 26-80(4)(b) and (5)(b)
Omit "an eligible employee (within the meaning of section 82AAA of that Act)", substitute "another person".
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).
