Income Tax Assessment (1997 Act) Regulations 2021
CHAPTER 3
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SPECIALIST LIABILITY RULES
PART 3-30
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SUPERANNUATION
Division 290
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Contributions to superannuation funds
Subdivision 290-C
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Deducting personal contributions
SECTION 290-165.01
290-165.01
AGE-RELATED CONDITIONS
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PRESCRIBED PROVISIONS RELATING TO PREVIOUS WORK TEST EXEMPTIONS
For the purposes of subparagraph 290-165(1A)(b)(iv) of the Act, the following provisions as in force immediately before the commencement of the Treasury Laws Amendment (Enhancing Superannuation Outcomes) Regulations 2022 are prescribed: (a) paragraph (d) of items 2 and 3 of the table in subregulation 7.04(1) of the SIS Regulations; (b) paragraph (d) of items 2 and 3 of the table in subregulation 5.03(1) of the RSA Regulations.
For the purposes of subparagraph 290-165(1A)(b)(iv) of the Act, the following provisions as in force immediately before the commencement of the Treasury Laws Amendment (Enhancing Superannuation Outcomes) Regulations 2022 are prescribed: (a) paragraph (d) of items 2 and 3 of the table in subregulation 7.04(1) of the SIS Regulations; (b) paragraph (d) of items 2 and 3 of the table in subregulation 5.03(1) of the RSA Regulations.
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