Commonwealth Numbered Regulations

INCOME TAX ASSESSMENT (1997 ACT) REGULATIONS 2021 (F2021L00206) - REG 293.115.10

             (1)  This section applies if you are a non-accruing member of a superannuation fund for a financial year.

             (2)  Your defined benefit contributions for the financial year in respect of your defined benefit interest in the fund is nil.