INCOME TAX ASSESSMENT ACT 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-30 - SUPERANNUATION  

Division 293 - Sustaining the superannuation contribution concession  

Subdivision 293-F - Modifications for Commonwealth justices  

Operative provisions

SECTION 293-195   Defined benefit contributions - 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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