Document ID: chunk:federal_register_of_legislation:F2024C01248:reg:19:p1
Version: federal_register_of_legislation:F2024C01248
Segment Type: reg
Provision Reference: reg 19 (pt 1/14)
Character Range: 56982–59919

19                                           0 to 3                    7.5%             1.0%

Note: The following assumptions were used to work out the base percentages:
(a) a risk‑free interest rate of 4%;
(b) a dividend yield of 4%;
(c) volatility of 12%.
 (3) If the exercise period is the top of one range in the table in subsection (2) and is also the bottom of another range in the table, it is taken to be in the lower range and not in the higher range.

Chapter 3—Specialist liability rules

Part 3‑30—Superannuation

Division 290—Contributions to superannuation funds

Subdivision 290‑C—Deducting personal contributions

290‑155.01  Complying superannuation fund condition—prescribed superannuation funds
  A superannuation fund is of a kind prescribed for the purposes of subparagraph 290‑155(1)(a)(iii) of the Act if:
 (a) the fund has one or more members that have a superannuation interest in the fund that is a defined benefit interest; and
 (b) the trustee of the fund elects to have this section apply to the fund; and
 (c) the election:
 (i) is made before the start of the income year of the fund in which the contribution is made; and
 (ii) is not revoked before the start of that year; and
 (iii) is made by notifying the Commissioner in the approved form.
Note: For approved form, see subsection 995‑1(1) of the Act.

290‑155.05  Complying superannuation fund condition—prescribed contributions and superannuation funds
  For the purposes of paragraph 290‑155(1)(b) of the Act, a contribution to a superannuation fund is a prescribed kind of contribution to a prescribed kind of superannuation fund if:
 (a) the contribution is a contribution made to a defined benefit interest; and
 (b) the superannuation fund is a fund in relation to which the trustee of the fund has elected that this section apply and the election:
 (i) is made before the start of the income year of the fund in which the contribution is made; and
 (ii) is not revoked before the start of that year; and
 (iii) is made by notifying the Commissioner in the approved form.
Note: For approved form, see subsection 995‑1(1) of the Act.

290‑165.01  Age‑related conditions—prescribed provisions relating to previous work test exemptions
  For the purposes of subparagraph 290‑165(1A)(b)(iv) of the Act, the following provisions as in force immediately before the commencement of the Treasury Laws Amendment (Enhancing Superannuation Outcomes) Regulations 2022 are prescribed:
 (a) paragraph (d) of items 2 and 3 of the table in subregulation 7.04(1) of the SIS Regulations;
 (b) paragraph (d) of items 2 and 3 of the table in subregulation 5.03(1) of the RSA Regulations.

290‑170.01  Notice of intent to deduct contributions—contributions‑splitting applications
  For the purposes of 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 (application to