Income Tax Assessment Act 1997
SECTION 293-195 Defined benefit contributions - modified treatment of contributions under the Judges ' Pensions Act 1968 293-195(1)
This section applies for the purpose of working out under section 293-105 the amount of the individual ' s * low tax contributions for any * financial year.
293-195(2)
Despite section 293-115 and subsection 293-150(3) , the individual ' s defined benefit contributions for a * financial year for a * defined benefit interest in a * superannuation fund established under the Judges ' Pensions Act 1968 are nil.
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