Tax Laws Amendment (2011 Measures No. 4) Act 2011 (43 of 2011)

Schedule 4  

Taxation Administration Act 1953

4   At the end of section 16-182 in Schedule 1

Add:

(5) For the purposes of paragraph (1)(c), treat the individual as neither having, nor being able reasonably to be expected to have, the capacity to influence the size of the amount if:

(a) the employer or *associate is required to contribute the amount by:

(i) an *industrial instrument; or

(ii) the rules of a *superannuation fund; and

(b) the individual does not and did not have, and is not able reasonably to be expected to have or have had, the capacity to influence the content of that instrument or those rules, to the extent that the instrument or rules relate to:

(i) the requirement to contribute the amount; or

(ii) the size of the amount.