Income Tax Assessment Act 1997
CHAPTER 3
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SPECIALIST LIABILITY RULES
PART 3-30
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SUPERANNUATION
This section applies for the purpose of working out under section 293-105 the amount of the individual ' s * low tax contributions for any * financial year. 293-195(2)
Despite section 293-115 and subsection 293-150(3) , the individual ' s defined benefit contributions for a * financial year for a * defined benefit interest in a * superannuation fund established under the Judges ' Pensions Act 1968 are nil.
Division 293
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Sustaining the superannuation contribution concession
Subdivision 293-F
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Modifications for Commonwealth justices
Operative provisions
SECTION 293-195
Defined benefit contributions
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modified treatment of contributions under the
Judges
'
Pensions Act 1968
293-195(1)
This section applies for the purpose of working out under section 293-105 the amount of the individual ' s * low tax contributions for any * financial year. 293-195(2)
Despite section 293-115 and subsection 293-150(3) , the individual ' s defined benefit contributions for a * financial year for a * defined benefit interest in a * superannuation fund established under the Judges ' Pensions Act 1968 are nil.
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