Income Tax Assessment Regulations 1997
For the purposes of paragraph 290-155(1)(b) of the Act, a contribution to a superannuation fund is a prescribed kind of contribution to a prescribed kind of fund if:
(a) the contribution is made to a defined benefit interest in the fund; and
(b) the trustee of the fund elects to have this regulation apply to the fund; and
(c) the election:
(i) is made before the start of the income year of the fund in which the contribution is made; and
(ii) is not revoked before the start of that year; and
(iii) is made by notifying the Commissioner in the approved form.
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