INCOME TAX ASSESSMENT REGULATIONS 1997

PART 2A - SPECIALIST LIABILITY RULES  

Division 293 - Sustaining the superannuation contribution concession  

Subdivision 293-DA - Further modifications for defined benefit interests  

REGULATION 293-115.10   DEFINED BENEFIT CONTRIBUTIONS - NON-ACCRUING MEMBERS  

293-115.10(1)  
This regulation applies if you are a non-accruing member of a superannuation fund for a financial year.

293-115.10(2)  
Your defined benefit contributions for the financial year in respect of your defined benefit interest in the fund is nil.




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