Income Tax Assessment Regulations 1997 (Repealed)

PART 2A - SPECIALIST LIABILITY RULES  

Division 293 - Sustaining the superannuation contribution concession  

Subdivision 293-D - Modifications for defined benefit interests  

REGULATION 293-115.01  

293-115.01   METHOD OF DETERMINING AMOUNT OF DEFINED BENEFIT CONTRIBUTIONS  
For subsection 293-115(1) of the Act, the amount of defined benefit contributions for an individual in the 2012 - 2013 financial year in respect of a defined benefit interest is the individual ' s notional taxed contributions for the defined benefit interest for that financial year.

Note:

The amount of defined benefit contributions in respect of a defined benefit interest in a constitutionally protected fund is nil for the 2012 - 2013 financial year.