Income Tax Assessment Regulations 1997 (Repealed)
View history note
Hide history noteA superannuation fund is 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 regulation 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.
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