INCOME TAX ASSESSMENT REGULATIONS 1997

PART 2A - SPECIALIST LIABILITY RULES  

Division 293 - Sustaining the superannuation contribution concession  

Subdivision 293-D - Modifications for defined benefit interests  

REGULATION 293-115.01   293-115.01   METHOD OF DETERMINING AMOUNT OF DEFINED BENEFIT CONTRIBUTIONS  


For subsection 293-115(1) of the Act, the amount of defined benefit contributions for an individual in the 2012 - 2013 financial year in respect of a defined benefit interest is the individual ' s notional taxed contributions for the defined benefit interest for that financial year.
Note:

The amount of defined benefit contributions in respect of a defined benefit interest in a constitutionally protected fund is nil for the 2012 - 2013 financial year.




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