Income Tax Assessment Act 1997
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Hide history noteSECTION 293-115 Defined benefit contributions 293-115(1)
Your defined benefit contributions , for a * financial year in respect of a * defined benefit interest, has the meaning given by regulation.
Note:
There are modifications in sections 293-150 (about constitutionally protected State higher level office holders) and 293-195 (about Commonwealth justices).
293-115(2)
A regulation made for the purposes of subsection (1) may provide for a method of determining the amount of the defined benefit contributions .
293-115(3)
A regulation made for the purposes of subsection (1) may define the * defined benefit contributions, and the amount of defined benefit contributions, in different ways depending on any of the following matters: (a) the person who has the * superannuation interest that is or includes the * defined benefit interest; (b) the * superannuation plan in which the superannuation interest exists; (c) the * superannuation provider in relation to the superannuation plan; (d) any other matter.
293-115(4)
A regulation made for the purposes of subsection (1) may specify circumstances in which the amount of * defined benefit contributions for a * financial year is nil.
293-115(5)
Subsections (2) , (3) and (4) do not limit a regulation that may be made for the purposes of this section.
293-115(6)
(Repealed by No 127 of 2021)
293-115(7)
(Repealed by No 127 of 2021)
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