Superannuation Legislation Amendment (Simplification) Act 2007 (15 of 2007)
Schedule 1 Consequential amendments etc.
Part 2 Other consequential amendments etc.
Income Tax Assessment Act 1997
166 Section 12-5 (table item headed "superannuation - eligible person contributions")
Repeal the item, substitute:
|
superannuation - deductibility of contributions |
|
|
generally .......... |
Division 290 |
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contributions for employees etc. |
Subdivision 290-B |
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contributions to non-complying funds |
sections 290-10 and 290-75 |
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limit on deduction |
26-55 |
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no deduction under any other provision of the Act |
section 290-10 |
|
personal contributions |
Subdivision 290-C |
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