Paid Parental Leave Amendment (Adding Superannuation for a More Secure Retirement) Act 2024 (90 of 2024)
Schedule 2 Other amendments
Income Tax Assessment Act 1997
5 After section 307-130
Insert:
307-133 PPL superannuation contribution payment
The components of a *superannuation benefit that is a *PPL superannuation contribution payment are as follows:
(a) the *tax free component is nil;
(b) the *taxable component is the amount of the benefit.
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