Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) Despite section 291 - 25, the amount of your concessional contributions for the * financial year is the sum of:
(a) the contributions covered by subsection 291 - 25(2), and the amounts covered by subsection 291 - 25(3), to the extent to which they do not relate to the * defined benefit interest or interests; and
(b) your * notional taxed contributions for the financial year in respect of the defined benefit interest or interests; and
(c) the amount (if any) by which your * defined benefit contributions for the financial year in respect of the defined benefit interest or interests exceed those notional taxed contributions.
Note: Section 291 - 370 prevents some contributions from causing your concessional contributions for a financial year to exceed the concessional contributions cap.
(2) In working out your * defined benefit contributions for the * financial year for the purposes of paragraph (1)(c):
(a) if Subdivision 293 - E applies to you for the income year corresponding to the financial year--disregard subsection 293 - 150(3); and
(b) if Subdivision 293 - F applies to you--disregard subsection 293 - 195(2).
Note: Section 291 - 370 prevents some contributions from causing
your concessional contributions for a financial year to exceed the
concessional contributions cap.