Treasury Laws Amendment (Payday Superannuation) Act 2025 (57 of 2025)
Schedule 1 Amendments
Part 2 Consequential amendments of other Acts
Income Tax Assessment Act 1997
87 Subsection 290-80(2A)
Repeal the subsection, substitute:
(2A) If only paragraph (1)(c) applies, you can deduct only the amount of the contribution that causes the result described in that paragraph.
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