Commonwealth Consolidated Regulations Commonwealth Consolidated RegulationsThe amendment of these Regulations made by item 6 of Schedule 1 to the Tax and Superannuation Laws Amendment (Release Conditions for Non - concessional Contributions) Regulation 2015 applies in relation to non - concessional contributions (within the meaning of the Income Tax Assessment Act 1997 ) for the 2013 - 14 financial year and later financial years.