Treasury Laws Amendment (Fair and Sustainable Superannuation) Act 2016 (81 of 2016)
Schedule 5 Deducting personal contributions
Income Tax Assessment Act 1997
5 Paragraph 290-165(1)(b)
Repeal the paragraph, substitute:
(b) attributable to activities, or circumstances, that result in you being treated as an employee for the purposes of the Superannuation Guarantee (Administration) Act 1992 (assuming that subsection 12(11) of that Act had not been enacted).
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