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Public Sector Superannuation Reform (Parliamentary Superannuation) Regulations 2016
71Treatment of contributions for taxation purposes
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71 Treatment of contributions for taxation purposes
For the purposes of taxation under the law of the Commonwealth, the Commission is to treat contributions paid to the PRB Fund –
(a) under regulation 51 , as non-concessional contributions; and
(b) under regulation 57 , as concessional contributions.