Tax Laws Amendment (2013 Measures No. 1) Regulation 2013 (279 of 2013)

Schedule 1   Amendments

Part 3   Amendments relating to sustaining the superannuation contribution concession and other measures

Income Tax Assessment Regulations 1997

20   Regulation 307-200.01

Repeal the regulation, substitute:

307-200.01 Application of Subdivision 307-D to Subdivisions 291-C and 293-D of the Act

This Subdivision does not apply for the purposes of:

(a) calculating an amount of contributions under Subdivision 291-C of the Act; or

(b) calculating low tax contributions under Subdivision 293-D of the Act.