S 315D repealed by No 15 of 2007, s 3 and Sch 1 item 8, applicable to the 2007-08 income year and later years. S 315D formerly read:
SECTION 315D REPAYMENT OF FINANCIAL ASSISTANCE NOT AN ALLOWABLE DEDUCTION
315D
A repayment of financial assistance under Part
23
of the
Superannuation Industry (Supervision) Act 1993
is not an allowable deduction.
S 315D inserted by No 82 of 1993.