290‑170.01 Notice of intent to deduct co290‑170.01 Notice of intent to deduct contributions—contributions‑splitting applications

290‑170.01 Notice of intent to deduct contributions—contributions‑splitting applications

For the purposes of subparagraph 290‑170(2)(d)(i) of the Act, each of the following is a contributions‑splitting application: (a) an application under regulation 6.44 (application to roll over, transfer or allot an amount of contributions) of the SIS Regulations; (b) an application under regulation 4.41 (application to roll over, transfer or allot an amount of contributions) of the RSA Regulations; (c) an application to deal with an amount in a way that would result in the amount becoming a contributions‑splitting superannuation benefit in accordance with the SIS Regulations or the RSA Regulations.