Superannuation Legislation Amendment (Simplification) Act 2007 (15 of 2007)
Schedule 1 Consequential amendments etc.
Part 2 Other consequential amendments etc.
Income Tax (Transitional Provisions) Act 1997
265 At the end of Division 292
292-90 Non-concessional contributions for a financial year
The tax free component of a directed termination payment (within the meaning of section 82-10F) made in a financial year on behalf of you is not included in your non-concessional contributions (see section 292-90 of the Income Tax Assessment Act 1997) for the financial year.