Commonwealth Numbered Regulations

INCOME TAX ASSESSMENT (1997 ACT) REGULATIONS 2021 (F2021L00206) - REG 307.200.01

                   For the purposes of section 307-200 of the Act, sections 307-200.02 to 307-200.05 specify ways of treating superannuation interests other than for the purposes of:

                     (a)  calculating an amount of contributions under Subdivision 291-C of the Act; or

                     (b)  calculating low tax contributions under Subdivision 293-D of the Act.