Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-30 - SUPERANNUATION  

Division 293 - Sustaining the superannuation contribution concession  

Subdivision 293-D - Modifications for defined benefit interests  

Operative provisions

SECTION 293-115   Defined benefit contributions  

293-115(1)    
Your defined benefit contributions , for a * financial year in respect of a * defined benefit interest, has the meaning given by regulation.

Note:

There are modifications in sections 293-150 (about constitutionally protected State higher level office holders) and 293-195 (about Commonwealth justices).


293-115(2)    
A regulation made for the purposes of subsection (1) may provide for a method of determining the amount of the defined benefit contributions .

293-115(3)    
A regulation made for the purposes of subsection (1) may define the * defined benefit contributions, and the amount of defined benefit contributions, in different ways depending on any of the following matters:

(a)    the person 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.

293-115(4)    
A regulation made for the purposes of subsection (1) may specify circumstances in which the amount of * defined benefit contributions for a * financial year is nil.

293-115(5)    
Subsections (2) , (3) and (4) do not limit a regulation that may be made for the purposes of this section.

293-115(6)    
(Repealed by No 127 of 2021)


293-115(7)    
(Repealed by No 127 of 2021)



 

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