Document ID: chunk:federal_register_of_legislation:C2006C00162:clause:1_1
Version: federal_register_of_legislation:C2006C00162
Segment Type: clause
Provision Reference: sch 1 cl 1
Character Range: 4620–5411

1  Paragraph 82AAS(2)(b)
Repeal the paragraph, substitute:
 (b) to the extent to which those benefits would be attributable to the year of income:
 (i) the benefits would be wholly or partly attributable to contributions made, or required to be made, in relation to the year of income:
 (A) to a superannuation fund of the relevant person; and
 (B) by someone other than the relevant person; and
 (C) in connection with the eligible employment of the relevant person in the year of income; or
 (ii) the benefits would, in whole or in part, be paid in relation to the year of income:
 (A) out of money (other than contributions made to a superannuation fund) of someone other than the relevant person; and
 (B) in connection with the eligible employment of the person in the year of income.