Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006 (101 of 2006)
Schedule 2 Consequential amendments relating to Schedule 1 repeals etc.
Part 1 Amendments: general
Income Tax Assessment Act 1997
663 At the end of Division 26
26-90 Superannuation supervisory levy
You cannot deduct under this Act so much of a levy imposed by the Superannuation (Self Managed Superannuation Funds) Supervisory Levy Imposition Act 1991 as represents the late lodgment amount (within the meaning of section 6 of that Act).
26-95 Superannuation guarantee charge
You cannot deduct under this Act a charge imposed by the Superannuation Guarantee Charge Act 1992.