Division 293 - Sustaining the superannuation contribution concession  

Subdivision 293-D - Modifications for defined benefit interests  

Operative provisions

SECTION 293-105   293-105   Low tax contributions - modification for defined benefit interests  

Despite section 293-25 , if you have a * defined benefit interest or interests in a * financial year, the amount of your low tax contributions for the financial year is worked out as follows: Method statement

Step 1.

Start with the low tax contributed amounts covered by section 293-30 for the * financial year, to the extent to which they do not relate to the * defined benefit interest or interests.

Step 2.

Subtract your * excess concessional contributions for the * financial year (if any).


The result of step 2 could be nil, or a negative amount.

Step 3.

Add your * defined benefit contributions for the * financial year in respect of the * defined benefit interest or interests.

The result (but not less than nil) is the amount of your low tax contributions for the financial year.


Modifications in Subdivision 293-E (about constitutionally protected State higher level office holders) and Subdivision 293-F (about Commonwealth justices) affect the amount of low tax contributions.


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