Treasury Laws Amendment (Fair and Sustainable Superannuation) Regulations 2017 (F2017L00321)
Schedule 3 Non-concessional contributions
Superannuation Industry (Supervision) Regulations 1994
10 Subparagraphs 7.04(4)(a)(i) and (ii)
Repeal the subparagraphs, substitute:
(i) the amount was received in a manner that is inconsistent with subregulation (2); and
(ii) the member's tax file number is quoted (for superannuation purposes) within 30 days of the amount being received by the trustee of the fund; and
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