Treasury Laws Amendment (More Flexible Superannuation) Act 2021 (45 of 2021)
Schedule 3 Re-contribution of COVID-19 early release superannuation amounts
Income Tax Assessment Act 1997
2 After section 290-168
Insert:
290-169 Contribution must not be a COVID-19 re-contribution
You cannot deduct the contribution if it is a contribution that is covered under section 292-103 (about COVID-19 re-contributions).
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