Taxation Administration (Remedial Power – Work Test for Personal Superannuation Contributions) Determination 2023 (Cth)

Taxation Administration (Remedial Power – Work Test for Personal Superannuation Contributions) Determination 2023

I, Ben Kelly, Deputy Commissioner of Taxation, make the following determination.

Dated 10 May 2023

Ben Kelly Deputy Commissioner of Taxation

Contents 1 Name 2 Commencement 3 Authority 4 Definitions 5 Modification of subsection 290-165(1A) of the Income Tax Assessment Act 1997 6 Application of modification 7 Repeal of this instrument

1 Name This instrument is the Taxation Administration (Remedial Power – Work Test for Personal Superannuation Contributions) Determination 2023.

2 Commencement (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole The day this instrument is no longer liable to be disallowed, or to be taken to have been disallowed, under section 42 (disallowance) of the Legislation Act 2003. of this instrument

Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument.