Taxation Laws Amendment Act (No. 3) 1997 (147 of 1997)

Schedule 10   Rebate for superannuation contributions made on behalf of a low-income or non-working spouse

Income Tax Assessment Act 1936

4   Subparagraph 274(1)(a)(i)

Repeal the subparagraph, substitute:

(i) contributions made for the purpose of making provision for superannuation benefits for another person, other than:

(A) contributions made by a person that is, when the contributions are made, a trustee of an exempt life assurance fund (within the meaning of Division 6C of Part III); or

(B) contributions made by a person that is, when the contributions are made, a trustee of a complying superannuation fund, a complying ADF or a PST; or

(C) eligible spouse contributions within the meaning of section 159T;