Superannuation Industry (Supervision) Amendment Regulations 2002 (No. 3) (150 of 2002)

Schedule 1   Amendments

[13]   After paragraph 7.04 (1) (c)

insert

(e) subject to subregulation (1E), the contributions are made in respect of a child, other than:

(i) contributions made in respect of the child by, or on behalf of, an employer of the child; and

(ii) contributions made by a child in respect of himself or herself; or

(f) the contributions are made:

(i) in respect of a person who is entitled to a first child tax offset under Subdivision 61-I of the Income Tax Assessment Act 1997; and

(ii) within 1 year after the person was notified by the Commissioner of Taxation that the person is entitled to the first child tax offset.