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Income Tax Assessment Act 1997
26‑90 Superannuation supervisory levy26‑90 Superannuation supervisory levy
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#### 26‑90 Superannuation supervisory levy
You cannot deduct under this Act so much of a levy imposed by the Superannuation (Self Managed Superannuation Funds) Supervisory Levy Imposition Act 1991 as represents the late lodgment amount (within the meaning of section 6 of that Act).