Income Tax Assessment (1997 Act) Regulations 2021

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-30 - SUPERANNUATION  

Division 290 - Contributions to superannuation funds  

Subdivision 290-C - Deducting personal contributions  

SECTION 290-170.01  

290-170.01   NOTICE OF INTENT TO DEDUCT CONTRIBUTIONS - CONTRIBUTIONS-SPLITTING APPLICATIONS  
For the purposes of 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 (application to roll over, transfer or allot an amount of contributions) of the SIS Regulations;


(b) an application under regulation 4.41 (application to roll over, transfer or allot an amount of contributions) 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.




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