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
9 Subsection 995-1(1)
Insert:
reportable superannuation contributions , for an individual and an income year, means the sum of:
(a) the individual’s *reportable employer superannuation contributions (if any) for the income year; and
(b) the individual’s deductions (if any) under Subdivision 290-C for the income year.
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