Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-30 - SUPERANNUATION  

Division 290 - Contributions to superannuation funds  

Subdivision 290-C - Deducting personal contributions  

Conditions for deducting a personal contribution

SECTION 290-169   290-169   Contribution must not be a COVID-19 re-contribution  


You cannot deduct the contribution if it is a contribution that is covered under section 292-103 (about COVID-19 re-contributions).

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