Income Tax Assessment (1997 Act) Regulations 2021
CHAPTER 3 - SPECIALIST LIABILITY RULES
Division 293 - Sustaining the superannuation contribution concession
Subdivision 293-D - Modifications for defined benefit interests
SECTION 293-115.10 DEFINED BENEFIT CONTRIBUTIONS - NON-ACCRUING MEMBERS
293-115.10(1)
This section 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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