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Income Tax Assessment (1997 Act) Regulations 2021
307‑200.01 Application of sections 307‑2307‑200.01 Application of sections 307‑200.02 to 307‑200.05 to Subdivisions 291‑C and 293‑D of the Act
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307‑200.01 Application of sections 307‑200.02 to 307‑200.05 to Subdivisions 291‑C and 293‑D of the Act
For the purposes of section 307‑200 of the Act, sections 307‑200.02 to 307‑200.05 specify ways of treating superannuation interests other than for the purposes of: (a) calculating an amount of contributions under Subdivision 291‑C of the Act; or (b) calculating low tax contributions under Subdivision 293‑D of the Act.