Document ID: chunk:federal_register_of_legislation:C2014A00022:clause:1_22
Version: federal_register_of_legislation:C2014A00022
Segment Type: clause
Provision Reference: sch 1 cl 22
Character Range: 28864–29421

22  Transitional provision—operation of Division 293 of the Income Tax Assessment Act 1997
In working out the amount of a person's defined benefit contributions for the purposes of Division 293 of the Income Tax Assessment Act 1997, disregard any amount that represents the increase in the value of the accrued retirement benefit as at 1 July 2014 (if any) that accrued to the person as a result of the amendments made by this Schedule.

[Minister's second reading speech made in—
House of Representatives on 20 March 2014
Senate on 26 March 2014]
(43/14)