Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) This Subdivision applies to an individual for an income year if:
(a) the individual has a * superannuation interest in a * constitutionally protected fund in the corresponding * financial year; and
(b) at any time in the income year, the individual is declared by regulation to be an individual to whom this Subdivision applies.
(3) 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.