Treasury Laws Amendment (Fair and Sustainable Superannuation) Act 2016 (81 of 2016)
Schedule 5 Deducting personal contributions
Income Tax Assessment Act 1997
6 At the end of subsection 290-170(2)
Add:
; (e) if the contribution is made to a *superannuation fund - the condition in section 290-155 is not satisfied in relation to the fund and the contribution.
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