Income Tax Assessment Regulations 1997 (Repealed)
PART 2A
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SPECIALIST LIABILITY RULES
Division 293
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Sustaining the superannuation contribution concession
Subdivision 293-DA
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Further modifications for defined benefit interests
REGULATION 293-115.10
DEFINED BENEFIT CONTRIBUTIONS
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NON-ACCRUING MEMBERS
293-115.10(1)
This regulation applies if you are a non-accruing member of a superannuation fund for a financial year.
293-115.10(2)
Your defined benefit contributions for the financial year in respect of your defined benefit interest in the fund is nil.
View history note
Hide history noteThis regulation applies if you are a non-accruing member of a superannuation fund for a financial year.
293-115.10(2)
Your defined benefit contributions for the financial year in respect of your defined benefit interest in the fund is nil.
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