Superannuation Legislation Amendment (Simplification) Act 2007 (15 of 2007)

Schedule 1   Consequential amendments etc.

Part 2   Other consequential amendments etc.

Income Tax Assessment Act 1997

166   Section 12-5 (table item headed "superannuation - eligible person contributions")

Repeal the item, substitute:

superannuation - deductibility of contributions


generally ..........

Division 290

contributions for employees etc.

Subdivision 290-B

contributions to non-complying funds

sections 290-10 and 290-75

limit on deduction


no deduction under any other provision of the Act

section 290-10

personal contributions

Subdivision 290-C