INCOME TAX ASSESSMENT ACT 1997 - SECT 293.195 Defined benefit contributions-- modified treatment of contributions under the Judges' Pensions Act 1968

INCOME TAX ASSESSMENT ACT 1997 - SECT 293.195

  (1)   This section applies for the purpose of working out under section   293 - 105 the amount of the individual's * low tax contributions for any * financial year.

  (2)   Despite section   293 - 115 and subsection   293 - 150(3), the individual's defined benefit contributions for a * financial year for a * defined benefit interest in a * superannuation fund established under the Judges' Pensions Act 1968 are nil.