(1) The Principal Act is amended by inserting the following section after section 790C:
Any additional superannuation contribution payable under the Public Service Pay and Pensions Act 2017 by a public servant (within the meaning of that Act) shall, in assessing income tax under Schedule E, be allowed to be deducted as an expense incurred in the year in which the contribution is paid.".
(2) Subsection (1) applies for the year of assessment 2019 and each subsequent year of assessment.