INCOME TAX ASSESSMENT REGULATIONS 1997

PART 2A - SPECIALIST LIABILITY RULES  

Division 290 - Contributions to superannuation funds  

Subdivision 290-C - Deducting personal contributions  

REGULATION 290-170.01   290-170.01   NOTICE OF INTENT TO DEDUCT CONTRIBUTIONS - CONTRIBUTIONS-SPLITTING APPLICATIONS  


For subparagraph 290-170(2)(d)(i) of the Act, each of the following is a contributions-splitting application:


(a) an application under regulation 6.44 of the SIS Regulations;


(b) an application under regulation 4.41 of the RSA Regulations;


(c) an application to deal with an amount in a way that would result in the amount becoming a contributions-splitting superannuation benefit in accordance with the SIS Regulations or the RSA Regulations.




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