Corporations Amendment Regulations 2004 (No. 5) (145 of 2004)
Schedule 1 Amendments commencing on 1 July 2004
[1] Subregulation 7.9.01 (1), definition of child contributions
substitute
child contributions means contributions that are made to a regulated superannuation fund or an RSA institution in respect of a child, other than:
(a) contributions made in respect of the child by, or on behalf of, an employer of the child; and
(b) contributions made by a child in respect of himself or herself.
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
