Superannuation Industry (Supervision) Amendment Regulations 2007 (No. 1) (74 of 2007)

Schedule 2 Amendment commencing on 5 April 2007

substitute

(3) Subject to subregulation (4), an untaxed splittable contribution :

(a) is a contribution made by a fund member or by another person to a regulated superannuation fund; but

(b) does not include a contribution of that kind that:

(i) is made after 5 April 2007; and

(ii) will not be included in the assessable income of an entity as:

(A) a taxable contribution for section 274 of the Tax Act; or

(B) a contribution under Subdivision 295-C of the 1997 Tax Act.