Income Tax Assessment (1997 Act) Regulations 2021
For the purposes of the definition of contributions-splitting superannuation benefit in subsection 995-1(1) of the Act, contributions-splitting superannuation benefit means: (a) a payment made in accordance with subregulation 4.42(2) of the RSA Regulations; or (b) a payment made in accordance with subregulation 6.45(2) of the SIS Regulations.
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