Income Tax Assessment Act 1997

Part 3-30 inserted by No 9 of 2007 , s 3 and Sch 1 item 1, applicable to the 2007-2008 income year and later years.

Div 292 heading substituted by No 21 of 2015, s 3 and Sch 1 item 5, applicable in relation to non-concessional contributions for the 2013-14 financial year and later financial years. The heading formerly read:

Division 292 - Excess non-concessional contributions tax

Div 292 heading amended by No 118 of 2013, s 3 and Sch 1 item 42, by inserting " non-concessional " , effective 29 June 2013. For application, transitional and saving provisions see note under Div 291 heading.

Div 292 inserted by No 9 of 2007 , s 3 and Sch 1 item 1, applicable to the 2007-2008 financial year and later years.

Subdiv 292-D repealed by No 118 of 2013, s 3 and Sch 1 item 45, effective 29 June 2013. For application, transitional and saving provisions see note under Div 291 heading.

Subdiv 292-D inserted by No 9 of 2007 , s 3 and Sch 1 item 1, applicable to the 2007-2008 financial year and later years.

S 292-160 repealed by No 118 of 2013, s 3 and Sch 1 item 45, effective 29 June 2013. For application, transitional and saving provisions see note under Div 291 heading. S 292-160 formerly read:

SECTION 292-160 Application  
292-160(1)
This Subdivision applies if, in a *financial year, you have:

(a) a *superannuation interest that is or includes a *defined benefit interest; or

(b) more than one superannuation interest that is or includes a defined benefit interest.

292-160(2)
However, this Subdivision does not apply in relation to a *superannuation interest in a *constitutionally protected fund.

[ CCH Note: For transitional rules about the application of Division 292 and related provisions in the period from 10 May 2006 to 30 June 2007, see section 292-80 of the Income Tax (Transitional Provisions) Act 1997 .]

S 292-160 inserted by No 9 of 2007 , s 3 and Sch 1 item 1, applicable to the 2007-2008 financial year and later years.