Income Tax Assessment Regulations 1997 (Repealed)
View history note
Hide history noteFor subsection 293-115(1) of the Act, the amount of defined benefit contributions for an individual in the 2012 - 2013 financial year in respect of a defined benefit interest is the individual ' s notional taxed contributions for the defined benefit interest for that financial year.
Note:
The amount of defined benefit contributions in respect of a defined benefit interest in a constitutionally protected fund is nil for the 2012 - 2013 financial year.
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