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20 Feb 14 Regs made to provide interim method of calculation Div 293 "defined benefit contributions"

Tax and Superannuation Laws Amendment (2014 Measures No 1) Regulation 2014 was made on 17 February 2014 and registered on the Federal Register of Legislative Instruments on 19 February 2014 as Select Legislative Instrument 2014 No 6.

The regulation amends the Income Tax Assessment Regulations 1997 and the Superannuation Guarantee (Administration) Regulations 1993 to prescribe an interim method for calculating the amount of an individual’s "defined benefit contributions" for the purposes of Division 293 tax to enable the Commissioner of Taxation to determine an individual’s liability for the 2012-13 financial year, updates the lists of public sector superannuation schemes, and prescribes the ATO as an "approved clearing house".

For a copy of the Explanatory Statement, click on the Explanatory Statement tab.


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