Superannuation Contributions and Termination Payments Taxes Legislation Amendment Act 1997 (191 of 1997)

Schedule 4   Amendment of the Superannuation Contributions Tax (Assessment and Collection) Act 1997

46   Section 43 (definition of contributed amounts )

Repeal the definition, substitute:

contributed amounts , in relation to a member in relation to a financial year, means:

(a) amounts paid for or by the member to a superannuation provider for the financial year; or

(b) any allocated surplus amount in relation to the member in respect of the financial year.