Commonwealth Numbered Regulations

INCOME TAX ASSESSMENT (1997 ACT) REGULATIONS 2021 (F2021L00206) - REG 290.170.01

                   For the purposes of subparagraph 290-170(2)(d)(i) of the Act, each of the following is a contributions-splitting application:

                     (a)  an application under regulation 6.44 (application to roll over, transfer or allot an amount of contributions) of the SIS Regulations;

                     (b)  an application under regulation 4.41 (application to roll over, transfer or allot an amount of contributions) of the RSA Regulations;

                     (c)  an application to deal with an amount in a way that would result in the amount becoming a contributions-splitting superannuation benefit in accordance with the SIS Regulations or the RSA Regulations.