Treasury Laws Amendment (Fair and Sustainable Superannuation) Act 2016 (81 of 2016)
Schedule 5 Deducting personal contributions
Income Tax Assessment Act 1997
2 Subsection 280-10(2)
Omit "personal contributions made by individuals whose employment income is 10% or more of their total income, and contributions made by others in respect of them", substitute "contributions made by others in respect of individuals".
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