Commonwealth Consolidated Regulations

INCOME TAX ASSESSMENT REGULATIONS 1997 - REG 290.170.01

                For subparagraph 290‑170 (2) (d) (i) of the Act, each of the following is a contributions‑splitting application:

                (a)    an application under regulation 6.44 of the SIS Regulations;

               (b)    an application under regulation 4.41 of the RSA Regulations;

                (c)    an application to deal with an amount in a way that would result in the amount becoming a contributions‑splitting superannuation benefit in accordance with the SIS Regulations or the RSA Regulations.