Superannuation Legislation Amendment (Simplification) Act 2007 (15 of 2007)
Schedule 1 Consequential amendments etc.
Part 2 Other consequential amendments etc.
Income Tax Assessment Act 1997
232 Paragraph 320-137(3)(a)
Omit "are not *taxable contributions", substitute "would not be included in the company's assessable income under Subdivision 295-C if that Subdivision applied to the company".
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