Tax Laws Amendment (2009 Measures No. 1) Act 2009 (27 of 2009)
Schedule 3 Reforms to income tests
Part 1 Key concepts
Income Tax Assessment Act 1997
8 Subsection 995-1(1)
Insert:
reportable employer superannuation contribution has the meaning given by section 16-182 in Schedule 1 to the Taxation Administration Act 1953.
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