Income Tax Assessment (1997 Act) Regulations 2021

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-30 - SUPERANNUATION  

Division 293 - Sustaining the superannuation contribution concession  

Subdivision 293-D - Modifications for defined benefit interests  

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

293-115.20(1)    
This section 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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