Tax Laws Amendment (2007 Measures No. 4) Act 2007 (143 of 2007)
Schedule 5 Superannuation amendments
Part 1 Main amendments
Income Tax Assessment Act 1997
4 Before paragraph 290-90(4)(a)
Insert:
(aa) an employee (within the expanded meaning of employee given by section 12 of the Superannuation Guarantee (Administration) Act 1992) of the other person's employer; or
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