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
3 After subparagraph 292-90(2)(c)(iiia)
Insert:
(iiib) a contribution covered by section 292-103 (COVID-19 re-contributions);
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