Document ID: chunk:federal_register_of_legislation:C2020C00226:clause:3_6
Version: federal_register_of_legislation:C2020C00226
Segment Type: clause
Provision Reference: sch 3 cl 6
Character Range: 58472–58965

6  After subsection 390‑5(9) in Schedule 1
Insert:
 (9A) Treat the following as contributions for the purposes of this section:
 (a) *notional taxed contributions in relation to a *defined benefit interest in the *superannuation plan;
 (b) amounts, mentioned in subsection 292‑25(3) or paragraph 292‑90(4)(a) of the Income Tax Assessment Act 1997, allocated by the *superannuation provider in relation to the superannuation plan;
 (c) amounts mentioned in paragraph 292‑90(4)(c) of that Act.