Commonwealth Numbered Regulations

INCOME TAX ASSESSMENT (1997 ACT) REGULATIONS 2021 (F2021L00206) - REG 995.1.04

                   For the purposes of the definition of contributions-splitting superannuation benefit in subsection 995-1(1) of the Act, contributions-splitting superannuation benefit means:

                     (a)  a payment made in accordance with subregulation 4.42(2) of the RSA Regulations; or

                     (b)  a payment made in accordance with subregulation 6.45(2) of the SIS Regulations.