Taxation Laws Amendment (Superannuation Contributions) Act 2001 (89 of 2001)

Schedule 1   Superannuation contributions

Part 4   Application and transitional provisions

12   Transitional - interpretation of section 82AAA

The amendment of section 82AAA of the Income Tax Assessment Act 1936 made by item 3:

(a) is for the avoidance of doubt; and

(b) is not to be taken to affect by implication the interpretation of that section as in force at any time before the commencement of that item.