Taxation Laws Amendment (Superannuation Contributions) Act 2001 (89 of 2001)
Schedule 1 Superannuation contributions
Part 2 Income Tax Assessment Act 1997
6 At the end of Division 26
Add:
26-75 Contributions to non-complying superannuation funds
You cannot deduct under this Act an amount you pay as a contribution to a *non-complying superannuation fund.
Note: Certain contributions to a non-complying superannuation fund are taken to be contributions to a complying superannuation fund. See section 82AAD of the Income Tax Assessment Act 1936.
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