Superannuation Legislation Amendment Act 2010 (117 of 2010)
Schedule 4 Other amendments
Part 1 Notices of intent to deduct
Income Tax Assessment Act 1997
15 Subsection 295-490(1) (cell at table item 2, column headed "Can deduct:")
Repeal the cell, substitute:
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Contributions made to the CSF or *RSA to the extent they have been reduced by a notice under section 290-180 received by the *superannuation provider of the CSF or RSA after it lodged its *income tax return for the income year in which the contributions were made, but only if the provider has not exercised the option mentioned in subsection 295-195(3) |
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