Document ID: chunk:federal_register_of_legislation:C2013A00082:clause:3_5:p1
Version: federal_register_of_legislation:C2013A00082
Segment Type: clause
Provision Reference: sch 3 cl 5 (pt 1/2)
Character Range: 25786–28896

5                             Section 12‑60  Payment under labour hire arrangement, or specified by regulations

Subdivision 293‑F—Modifications for Commonwealth justices

Guide to Subdivision 293‑F

293‑185  What this Subdivision is about
      Division 293 tax is not payable by Commonwealth justices and judges in respect of contributions to a defined benefit interest established under the Judges' Pensions Act 1968.

Table of sections

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

Operative provisions

293‑190  Who this Subdivision applies to
 (1) This Subdivision applies to an individual if the individual is a Justice of the High Court, or a justice or judge of a court created by the Parliament, at any time on or after the start of the individual's 2012‑13 income year.
 (2) Nothing in this Subdivision limits section 6 of the Superannuation (Sustaining the Superannuation Contribution Concession) Imposition Act 2013.
Note: Section 6 of the Superannuation (Sustaining the Superannuation Contribution Concession) Imposition Act 2013 provides that Division 293 tax is not imposed in relation to a person if the imposition would exceed the legislative power of the Commonwealth.

293‑195  Defined benefit contributions—modified treatment of contributions under the Judges' Pensions Act 1968
 (1) This section applies for the purpose of working out under section 293‑105 the amount of the individual's *low tax contributions for any *financial year.
 (2) Despite section 293‑115 and subsection 293‑150(3), the individual's defined benefit contributions for a *financial year for a *defined benefit interest in a *superannuation fund established under the Judges' Pensions Act 1968 are nil.

293‑200  High income threshold—effect of modification
 (1) For the purpose of working out the extent (if any) to which the sum mentioned in subsection 293‑20(1) for the individual exceeds the $300,000 threshold mentioned in that subsection, disregard section 293‑195.
 (2) To avoid doubt, the effect of subsection (1) is that the amount of the individual's *taxable contributions for an income year is the lesser of:
 (a) the excess (if any) mentioned in subsection 293‑20(1) (worked out disregarding section 293‑195) for the income year; and
 (b) the individual's *low tax contributions for the corresponding *financial year (worked out having regard to section 293‑195).

Subdivision 293‑G—Modifications for temporary residents who depart Australia

Guide to Subdivision 293‑G

293‑225  What this Subdivision is about
      If you receive a departing Australia superannuation payment, you are entitled to a refund of any Division 293 tax you have paid.

Table of sections

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

Operative provisions

293‑230  Who is entitled to a refund
  You are entitled to a refund if:
 (a)