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

Schedule 1   Superannuation contributions

Part 2   Income Tax Assessment Act 1997

6   At the end of Division 26

Add:

26-75 Contributions to non-complying superannuation funds

You cannot deduct under this Act an amount you pay as a contribution to a *non-complying superannuation fund.

Note: Certain contributions to a non-complying superannuation fund are taken to be contributions to a complying superannuation fund. See section 82AAD of the Income Tax Assessment Act 1936.