Document ID: chunk:federal_register_of_legislation:C2004A00522:clause:2_3:p2
Version: federal_register_of_legislation:C2004A00522
Segment Type: clause
Provision Reference: sch 2 cl 3 (pt 2/2)
Character Range: 46556–47384

excludes contributions made by the member for which the member is not entitled to an income tax deduction under the Income Tax Assessment Act or under the Income Tax Assessment Act 1997—the method so approved.

Regulations

 (7) Regulations made for the purposes of paragraph (6)(a) may specify, or make provision for the Commissioner to specify in writing, different methods in relation to different superannuation schemes, different classes of superannuation schemes or different classes of members of a superannuation scheme.

Transitional provision for 1996‑97 financial year

 (8) For the 1996‑97 financial year, a member's surchargeable contributions are to be worked out only for the part of that financial year that started immediately after 7.30 pm by legal time in the Australian Capital Territory on 20 August 1996.