Document ID: chunk:federal_register_of_legislation:C2010C00648:clause:9_1
Version: federal_register_of_legislation:C2010C00648
Segment Type: clause
Provision Reference: sch 9 cl 1
Character Range: 167313–167853

1  Subsection 27A(1) (subparagraph (e)(iv) of the definition of undeducted contributions)
Repeal the subparagraph, substitute:
 (iv) no deductions are allowable or have been allowed to the taxpayer or to the other person in respect of the contributions;
but does not include so much of the ETP as is attributable to an amount paid from an eligible non‑resident non‑complying superannuation fund to a complying superannuation fund, to the extent that the amount has been treated as a taxable contribution under paragraph 274(10)(c) or (d).