Income Tax Assessment (1997 Act) Regulations 2021
CHAPTER 3
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SPECIALIST LIABILITY RULES
PART 3-30
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SUPERANNUATION
Division 291
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Excess concessional contributions
Subdivision 291-C
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Modifications for defined benefit interests
SECTION 291-170.01
291-170.01
TREATMENT OF SUPERANNUATION SUB-FUNDS
If there are 2 or more superannuation sub-funds in relation to defined benefit members of a superannuation fund, apply this Subdivision and Schedule 1A to the superannuation fund separately in respect of each superannuation sub-fund.
If there are 2 or more superannuation sub-funds in relation to defined benefit members of a superannuation fund, apply this Subdivision and Schedule 1A to the superannuation fund separately in respect of each superannuation sub-fund.
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