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Superannuation - ensuring appropriate use of pre-July 1 1988 funding credits

Amendment to ensure pre July funding credits will only be used by super schemes to reduce their taxation liability on contributions made after July 1 1988 if those contributions were made to fund benefits accrued before July 1 1988. http://ato.gov.au/distributor.asp?doc=/content/75767.htm Published: August 1 2006

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