Income Tax Assessment (1997 Act) Regulations 2021
For the purposes of paragraph 290-155(1)(b) of the Act, a contribution to a superannuation fund is a prescribed kind of contribution to a prescribed kind of superannuation fund if: (a) the contribution is a contribution made to a defined benefit interest; and (b) the superannuation fund is a fund in relation to which the trustee of the fund has elected that this section apply and 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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