Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-30 - SUPERANNUATION  

Division 293 - Sustaining the superannuation contribution concession  

Subdivision 293-D - Modifications for defined benefit interests  

Operative provisions

SECTION 293-115   Defined benefit contributions  

293-115(1)  
Your defined benefit contributions , for a * financial year in respect of a * defined benefit interest, has the meaning given by regulation.

Note:

There are modifications in sections 293-150 (about constitutionally protected State higher level office holders) and 293-195 (about Commonwealth justices).

293-115(2)  
A regulation made for the purposes of subsection (1) may provide for a method of determining the amount of the defined benefit contributions .

293-115(3)  
A regulation made for the purposes of subsection (1) may define the * defined benefit contributions, and the amount of defined benefit contributions, in different ways depending on any of the following matters:

(a)  the person who has the * superannuation interest that is or includes the * defined benefit interest;

(b)  the * superannuation plan in which the superannuation interest exists;

(c)  the * superannuation provider in relation to the superannuation plan;

(d)  any other matter.

293-115(4)  
A regulation made for the purposes of subsection (1) may specify circumstances in which the amount of * defined benefit contributions for a * financial year is nil.

293-115(5)  
Subsections (2) , (3) and (4) do not limit a regulation that may be made for the purposes of this section.

293-115(6)  
(Repealed by No 127 of 2021)

293-115(7)  
(Repealed by No 127 of 2021)


View surrounding sectionsView surrounding sectionsBack to top


This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.