Tax Laws Amendment (Superannuation Contributions Splitting) Act 2005 (148 of 2005)

Schedule 1   Superannuation contributions splitting

Income Tax Assessment Act 1936

15   Subsection 27A(12)

After “if” (first occurring), insert “it is a contributions-splitting ETP or if”.

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).