Document ID: chunk:federal_register_of_legislation:F2023L00564:reg:5
Version: federal_register_of_legislation:F2023L00564
Segment Type: reg
Provision Reference: reg 5
Character Range: 2184–2926

5  Modification of subsection 290-165(1A) of the Income Tax Assessment Act 1997
  For the purposes of section 370-5 in Schedule 1 to the Act, subsection 290‑165(1A) of the Income Tax Assessment Act 1997 is modified to operate as if:
 (a) you also meet the requirement in paragraph 290-165(1A)(a) if you worked for gain or reward as a covered person for at least 40 hours in any period of 30 consecutive days during the income year in which the contribution was made; and
 (b) you also meet the requirement in subparagraph 290-165(1A)(b)(i) if you worked for gain or reward as a covered person for at least 40 hours in any period of 30 consecutive days during the income year ending before the income year in which the contribution was made.