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Section 291‑170.01 Treatment of superannuation s - Income Tax Assessment (1997 Act) Regulations 2021 - 291‑170.01 Treatment of superannuation sub‑funds | Zoe

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Home/Legislation/Income Tax Assessment (1997 Act) Regulations 2021/291‑170.01 Treatment of superannuation s

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Income Tax Assessment (1997 Act) Regulations 2021

291‑170.01 Treatment of superannuation s291‑170.01 Treatment of superannuation sub‑funds

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291‑170.01 Treatment of superannuation sub‑funds

If there are 2 or more superannuation sub‑funds in relation to defined benefit members of a superannuation fund, apply this Subdivision and Schedule 1A to the superannuation fund separately in respect of each superannuation sub‑fund.

Previous section291‑25.01 Concessional contributions for291‑25.01 Concessional contributions for a financial year

Next section291‑170.02 Notional taxed contributions—291‑170.02 Notional taxed contributions—contributions for funds with 5 or more defined benefit members