Superannuation Contributions and Termination Payments Taxes Legislation Amendment Act 1997 (191 of 1997)
Schedule 4 Amendment of the Superannuation Contributions Tax (Assessment and Collection) Act 1997
46 Section 43 (definition of contributed amounts )
Repeal the definition, substitute:
contributed amounts , in relation to a member in relation to a financial year, means:
(a) amounts paid for or by the member to a superannuation provider for the financial year; or
(b) any allocated surplus amount in relation to the member in respect of the financial year.
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