Treasury Laws Amendment (Fair and Sustainable Superannuation) Regulations 2017 (F2017L00321)

Schedule 3   Non-concessional contributions

Superannuation Industry (Supervision) Regulations 1994

10   Subparagraphs 7.04(4)(a)(i) and (ii)

Repeal the subparagraphs, substitute:

(i) the amount was received in a manner that is inconsistent with subregulation (2); and

(ii) the member's tax file number is quoted (for superannuation purposes) within 30 days of the amount being received by the trustee of the fund; and