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

Schedule 5   Deducting personal contributions

Income Tax Assessment Act 1997

2   Subsection 280-10(2)

Omit "personal contributions made by individuals whose employment income is 10% or more of their total income, and contributions made by others in respect of them", substitute "contributions made by others in respect of individuals".