Treasury Laws Amendment (Enhancing Superannuation Outcomes For Australians and Helping Australian Businesses Invest) Act 2022 (10 of 2022)

Schedule 4   Work test reforms for superannuation contributions

Income Tax Assessment Act 1997

3   Subsection 290-165(2)

Omit "In any other case, you must have made the contribution on or before", substitute "You cannot deduct the contribution if it is made after".