S 82AADA repealed by No 15 of 2007, s 3 and Sch 1 item 5, applicable to the 2007-2008 income year and later years. S 82AADA formerly read:
SECTION 82AADA DEDUCTION FOR CONTRIBUTIONS TO RSAs
If a taxpayer pays an amount as a contribution to an RSA for the purpose of making provision for superannuation benefits for another person, the amount is taken, for the purposes of section
, to be a contribution paid to a complying superannuation fund.
S 82AADA amended by No 147 of 2005, s 3 and Sch 7 item 7, by substituting
an eligible employee
, applicable to payments made on or after the first day of the first quarter after the quarter in which No 147 of 2005 received the Royal Assent
ie 14 December 2005]. No 147 of 2005, s 3 and Sch 7 item 19, contains the following provision:
Previous interpretation preserved
The amendment is not to be taken to affect by implication the interpretation of a provision amended at a time before commencement.
S 82AADA inserted by No 62 of 1997.