Income Tax Assessment (1997 Act) Regulations 2021
CHAPTER 3
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SPECIALIST LIABILITY RULES
PART 3-30
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SUPERANNUATION
Division 290
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Contributions to superannuation funds
Subdivision 290-C
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Deducting personal contributions
SECTION 290-170.01
290-170.01
NOTICE OF INTENT TO DEDUCT CONTRIBUTIONS
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CONTRIBUTIONS-SPLITTING APPLICATIONS
For the purposes of 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 (application to roll over, transfer or allot an amount of contributions) of the SIS Regulations;
(b) an application under regulation 4.41 (application to roll over, transfer or allot an amount of contributions) 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.
For the purposes of 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 (application to roll over, transfer or allot an amount of contributions) of the SIS Regulations;
(b) an application under regulation 4.41 (application to roll over, transfer or allot an amount of contributions) 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.
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