Income Tax Assessment Amendment Regulations 2007 (No. 2) (90 of 2007)

Schedule 3   Further amendments commencing on 1 July 2007

[2]   Part 2, after Division 70

insert

Division 290 Contributions to superannuation funds

Subdivision 290-C Deducting personal contributions

290-170.01 Notice of intent to deduct contributions - contributions-splitting applications

For subparagraph 290-170 (2) (d) (i) of the Act, each of the following is a contributions-splitting application:

(a) an application under regulation 6.44 of the SIS Regulations;

(b) an application under regulation 4.41 of the RSA Regulations;

(c) an application to deal with an amount in a way that would result in the amount becoming a contributions-splitting superannuation benefit in accordance with the SIS Regulations or the RSA Regulations.