Income Tax Assessment (1997 Act) Regulations 2021
For the purposes of section 307-200 of the Act, sections 307-200.02 to 307-200.05 specify ways of treating superannuation interests other than for the purposes of: (a) calculating an amount of contributions under Subdivision 291-C of the Act; or (b) calculating low tax contributions under Subdivision 293-D of the Act.
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