Income Tax Assessment (1997 Act) Regulations 2021

SCHEDULES

SCHEDULE 1AA  

Note: See subsection 293-115.20(2) .

WORKING OUT DEFINED BENEFIT CONTRIBUTIONS

PART 1 - PRELIMINARY  

Division 1 - Definitions  

2A  

2A   Meaning of defined benefit fund  
A defined benefit fund is a superannuation fund in which a member has a defined benefit interest.