Treasury Laws Amendment (Fair and Sustainable Superannuation) Act 2016 (81 of 2016)
Schedule 5 Deducting personal contributions
Income Tax Assessment Act 1997
1 Subsection 280-10(1)
Omit "if less than 10% of their total assessable income (plus reportable fringe benefits) for the income year is attributable to employment or similar activities", substitute "to most complying superannuation funds".
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