Treasury Laws Amendment (Fair and Sustainable Superannuation) Act 2016 (81 of 2016)

Schedule 5   Deducting personal contributions

Income Tax Assessment Act 1997

1   Subsection 280-10(1)

Omit "if less than 10% of their total assessable income (plus reportable fringe benefits) for the income year is attributable to employment or similar activities", substitute "to most complying superannuation funds".