Treasury Laws Amendment (Enhancing Superannuation Outcomes For Australians and Helping Australian Businesses Invest) Act 2022 (10 of 2022)
Schedule 4 Work test reforms for superannuation contributions
Income Tax Assessment Act 1997
3 Subsection 290-165(2)
Omit "In any other case, you must have made the contribution on or before", substitute "You cannot deduct the contribution if it is made after".
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