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 293-115.20   DEFINED BENEFIT CONTRIBUTIONS - ACCRUING MEMBERS WITH OTHER INTERESTS  

293-115.20(1)  
This regulation applies if:


(a) you are an accruing member of a superannuation fund for the financial year; and


(b) your defined benefit interest in the fund for the financial year is an interest other than a funded benefit interest.

293-115.20(2)  
Your defined benefit contributions for the financial year in respect of the interest is the amount worked out using the method in Schedule 1AA .




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