Tax Laws Amendment (2009 Measures No. 1) Act 2009 (27 of 2009)
Schedule 3 Reforms to income tests
Part 2 Amendment of payment summary provisions
Taxation Administration Act 1953
12 At the end of subsection 16-153(2) in Schedule 1
Add:
; or (d) the entity made *reportable employer superannuation contributions in respect of a person’s employment.
Note: The heading to section 16-153 in Schedule 1 is altered by omitting “ about withholding payments and reportable fringe benefits ”.
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