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 290-175   290-175   Deduction limited by amount specified in notice  

You cannot deduct more for the contribution (or a part of the contribution) than the amount stated in the notice.