Document ID: chunk:federal_register_of_legislation:C2018C00085:clause:4_14
Version: federal_register_of_legislation:C2018C00085
Segment Type: clause
Provision Reference: sch 4 cl 14
Character Range: 80752–81362

14  Subsection 307‑220(1)
Repeal the subsection, substitute:
 (1) The contributions segment of a *superannuation interest is the total amount of the contributions to the interest:
 (a) that were made after 30 June 2007; and
 (b) to the extent that they have not been and will not be included in the assessable income of the *superannuation provider in relation to the *superannuation plan in which the interest is held.
This section has effect subject to subsection 307‑210(2).
Note: This segment may be reduced if a superannuation benefit is paid from the superannuation interest: see subsection 307‑210(2).