Div 26 heading substituted by No 121 of 1997.
S 26-75 substituted by No 118 of 2013, s 3 and Sch 1 item 40, effective 29 June 2013. For application, transitional and saving provisions see note under Div 291 heading. S 26-75 formerly read:
SECTION 26-75 Excess contributions tax cannot be deducted
26-75 You cannot deduct under this Act an amount of *excess contributions tax that you pay.
S 26-75 substituted by No 15 of 2007, s 3 and Sch 1 item 179, applicable to the 2007-2008 income year and later years. S 26-75 formerly read:
SECTION 26-75 Contributions to non-complying superannuation funds
26-75 You cannot deduct under this Act an amount you pay as a contribution to a *non-complying superannuation fund.
Certain contributions to a non-complying superannuation fund are taken to be contributions to a complying superannuation fund. See section 82AAD of the Income Tax Assessment Act 1936.
S 26-75 inserted by No 89 of 2001.