Commonwealth Numbered Regulations

INCOME TAX ASSESSMENT (1997 ACT) REGULATIONS 2021 (F2021L00206) - REG 293.115.20

             (1)  This section applies if:

                     (a)  you are an accruing member of a superannuation fund for the financial year; and

                     (b)  your defined benefit interest in the fund for the financial year is an interest other than a funded benefit interest.

             (2)  Your defined benefit contributions for the financial year in respect of the interest is the amount worked out using the method in Schedule 1AA.