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 293
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Sustaining the superannuation contribution concession
Subdivision 293-D
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Modifications for defined benefit interests
SECTION 293-115.10
DEFINED BENEFIT CONTRIBUTIONS
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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.
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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