Income Tax Assessment (1997 Act) Regulations 2021
A superannuation fund is of a kind prescribed for the purposes of subparagraph 290-155(1)(a)(iii) of the Act if: (a) the fund has one or more members that have a superannuation interest in the fund that is a defined benefit interest; and (b) the trustee of the fund elects to have this section 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.
Note:
For approved form , see subsection 995-1(1) of the Act.
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