Document ID: chunk:federal_register_of_legislation:C2025C00029:section:2:p25
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 2 (pt 25/41)
Character Range: 4297485–4301032

is about
Subdivision 293‑A—Object of this Division
Operative provisions
293‑5 Object of this Division
Subdivision 293‑B—Sustaining the superannuation contribution concession
Guide to Subdivision 293‑B
293‑10 What this Subdivision is about
Liability for tax
293‑15 Liability for tax
293‑20 Your taxable contributions
Low tax contributions
293‑25 Your low tax contributions
293‑30 Low tax contributed amounts
Subdivision 293‑C—When tax is payable
Guide to Subdivision 293‑C
293‑60 What this Subdivision is about
Operative provisions
293‑65 When tax is payable—original assessments
293‑70 When tax is payable—amended assessments
293‑75 General interest charge
Subdivision 293‑D—Modifications for defined benefit interests
Guide to Subdivision 293‑D
293‑100 What this Subdivision is about
Operative provisions
293‑105 Low tax contributions—modification for defined benefit interests
293‑115 Defined benefit contributions
Subdivision 293‑E—Modifications for constitutionally protected State higher level office holders
Guide to Subdivision 293‑E
293‑140 What this Subdivision is about
Operative provisions
293‑145 Who this Subdivision applies to
293‑150 Low tax contributions—modification for CPFs
293‑155 High income threshold—effect of modification
293‑160 Salary packaged contributions
Subdivision 293‑F—Modifications for Commonwealth justices
Guide to Subdivision 293‑F
293‑185 What this Subdivision is about
Operative provisions
293‑190 Who this Subdivision applies to
293‑195 Defined benefit contributions—modified treatment of contributions under the Judges' Pensions Act 1968
293‑200 High income threshold—effect of modification
Subdivision 293‑G—Modifications for temporary residents who depart Australia
Guide to Subdivision 293‑G
293‑225 What this Subdivision is about
Operative provisions
293‑230 Who is entitled to a refund
293‑235 Amount of the refund
293‑240 Entitlement to refund stops all Division 293 tax liabilities
Division 294—Transfer balance cap
Guide to Division 294
294‑1 What this Division is about
Subdivision 294‑A—Object of this Division
Operative provisions
294‑5 Object of this Division
              Subdivision 294‑B—Transfer balance account
              Guide to Subdivision 294‑B
294‑10 What this Subdivision is about
Operative provisions
294‑15 When you have a transfer balance account
294‑20 Meaning of retirement phase recipient
294‑25 Transfer balance credits
294‑30 Excess transfer balance
294‑35 Your transfer balance cap
294‑40 Proportionally indexed transfer balance cap
294‑45 Transfer balance account ends
294‑50 Assumptions about income streams
294‑55 Repayment of limited recourse borrowing arrangement
Subdivision 294‑C—Transfer balance debits
Guide to Subdivision 294‑C
294‑75 What this Subdivision is about
Operative provisions
294‑80 Transfer balance debits
294‑85 Certain events that result in reduced superannuation
294‑90 Payment splits
294‑95 Payment splits—no double debiting
Subdivision 294‑D—Modifications for certain defined benefit income streams
Guide to Subdivision 294‑D
294‑120 What this Subdivision is about
Operative provisions
294‑125 When this Subdivision applies
294‑130 Meaning of capped defined benefit income stream
294‑135 Transfer balance credit—special rule for capped defined benefit income streams
294‑140 Excess transfer balance—special rule for capped defined benefit income streams
294‑145 Transfer balance debits—special rules for capped defined benefit income streams
              Subdivision 294‑E—Modifications for death benefits dependants who are children
Guide to