Taxation Laws Amendment (Superannuation) Act 1993 (7 of 1993)

PART 2   AMENDMENT OF THE INCOME TAX ASSESSMENT ACT 1936

Division 3   Amendments relating to notification requirements for superannuation contributions

7   Deductions for superannuation contributions by eligible persons

Section 82AAT of the Principal Act is amended by omitting paragraph

(2A)(a) and substituting the following paragraph:

"(a) by identifying the day in the year of income, or the last day in the year of income, on which the taxpayer made a contribution for which the taxpayer would be entitled to a deduction under this section (ignoring the notice requirements of paragraph (1)(d) and subsection (1A) and the limits in subsection (2)); and".