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INCOME TAX ASSESSMENT (1997 ACT) REGULATIONS 2021 (F2021L00206) - REG 291.170.01
Treatment of superannuation sub-funds
If there are 2 or more superannuation sub-funds in relation to defined benefit
members of a superannuation fund, apply this Subdivision and Schedule 1A
to the superannuation fund separately in respect of each superannuation
sub-fund.
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