Income Tax Assessment Regulations 1997 (Repealed)

PART 2A - SPECIALIST LIABILITY RULES  

Division 290 - Contributions to superannuation funds  

Subdivision 290-C - Deducting personal contributions  

REGULATION 290-155.05  

290-155.05   COMPLYING SUPERANNUATION FUND CONDITION - PRESCRIBED CONTRIBUTIONS AND SUPERANNUATION FUNDS  
For the purposes of paragraph 290-155(1)(b) of the Act, a contribution to a superannuation fund is a prescribed kind of contribution to a prescribed kind of fund if:

(a) the contribution is made to a defined benefit interest in the fund; and

(b) the trustee of the fund elects to have this regulation apply to the fund; and

(c) the election:

(i) is made before the start of the income year of the fund in which the contribution is made; and

(ii) is not revoked before the start of that year; and

(iii) is made by notifying the Commissioner in the approved form.