Income Tax Assessment Act 1997
Your notional taxed contributions for a * financial year in respect of a * defined benefit interest has the meaning given by the regulations.
For transitional provisions about notional taxed contributions that were previously in former subsections 292-170(6) to (9) , see Subdivision 291-C of the Income Tax (Transitional Provisions) Act 1997 .291-170(2)
Regulations made for the purposes of subsection (1) may provide for a method of determining the amount of the notional taxed contributions . 291-170(3)
Regulations made for the purposes of subsection (1) may define the * notional taxed contributions, and the amount of notional taxed contributions, in different ways depending on any of the following matters:
(a) the individual who has the * superannuation interest that is or includes the * defined benefit interest;
(b) the * superannuation plan in which the superannuation interest exists;
(c) the * superannuation provider in relation to the superannuation plan;
(d) any other matter. 291-170(4)
Regulations made for the purposes of subsection (1) may specify circumstances in which the amount of * notional taxed contributions for a * financial year is nil. 291-170(5)
Subsections (2), (3) and (4) do not limit the regulations that may be made for the purposes of this section.
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