Tax Laws Amendment (2009 Measures No. 1) Act 2009 (27 of 2009)

Schedule 3   Reforms to income tests

Part 4   Exclusion of certain employer superannuation contributions from test for exceptional circumstances relief payment

Farm Household Support Act 1992

93   At the end of section 24AA

Add:

Certain superannuation contributions disregarded

(11) For the purposes of calculating a rate referred to in subsection (1) for a person who has not reached pension age (within the meaning of section 23 of the Social Security Act 1991), disregard contributions that are disregarded under subsection 24A(9).