Income Tax Assessment Regulations 1997 (Repealed)

PART 2A - SPECIALIST LIABILITY RULES  

Division 290 - Contributions to superannuation funds  

Subdivision 290-C - Deducting personal contributions  

REGULATION 290-170.01  

290-170.01   NOTICE OF INTENT TO DEDUCT CONTRIBUTIONS - CONTRIBUTIONS-SPLITTING APPLICATIONS  
For subparagraph 290-170(2)(d)(i) of the Act, each of the following is a contributions-splitting application:

(a) an application under regulation 6.44 of the SIS Regulations;

(b) an application under regulation 4.41 of the RSA Regulations;

(c) an application to deal with an amount in a way that would result in the amount becoming a contributions-splitting superannuation benefit in accordance with the SIS Regulations or the RSA Regulations.