Income Tax Assessment (1997 Act) Regulations 2021

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-30 - SUPERANNUATION  

Division 307 - Key concepts relating to superannuation benefits  

Subdivision 307-D - Superannuation interests  

SECTION 307-200.01  

307-200.01   APPLICATION OF SECTIONS 307-200.02 TO 307-200.05 TO SUBDIVISIONS 291-C AND 293-D OF THE ACT  
For the purposes of section 307-200 of the Act, sections 307-200.02 to 307-200.05 specify ways of treating superannuation interests other than for the purposes of:

(a)    calculating an amount of contributions under Subdivision 291-C of the Act; or

(b)    calculating low tax contributions under Subdivision 293-D of the Act.