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  

2B  

2B   Treatment of superannuation sub-funds  
If there are 2 or more superannuation sub-funds in relation to defined benefit members of a superannuation fund, apply this Schedule to the superannuation fund separately in respect of each superannuation sub-fund.