Income Tax Assessment (1997 Act) Regulations 2021

SCHEDULES

SCHEDULE 1A  

Note: See sections 291-170.02 , 291-170.05 and 291-170.07 and Schedule 1AA .

METHOD OF WORKING OUT AMOUNT OF NOTIONAL TAXED CONTRIBUTIONS

PART 1 - PRELIMINARY  

Division 1 - Definitions  

1.1  

1.1   Meaning of accruing member  
An accruing member of a superannuation fund for a financial year is a defined benefit member of the fund who is not a non-accruing member of the fund for the financial year (within the meaning given by subsection 291-170.04(5) ).