### 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](#GS51@EN) , as non-concessional contributions; and > > > > > (b) under [regulation 57](#GS57@EN) , as concessional contributions.

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Section 71 - Public Sector Superannuation Reform (Parliamentary Superannuation) Regulations 2016 - Treatment of contributions for taxation purposes — Zoe