Income Tax Assessment (1997 Act) Regulations 2021

CHAPTER 6 - THE DICTIONARY  

PART 6-5 - DICTIONARY DEFINITIONS  

Division 995 - Definitions  

SECTION 995-1.04  

995-1.04   DEFINITION OF CONTRIBUTIONS-SPLITTING SUPERANNUATION BENEFIT  
For the purposes of the definition of contributions-splitting superannuation benefit in subsection 995-1(1) of the Act, contributions-splitting superannuation benefit means:

(a)    a payment made in accordance with subregulation 4.42(2) of the RSA Regulations; or

(b)    a payment made in accordance with subregulation 6.45(2) of the SIS Regulations.