Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) This section applies for the purpose of working out under section 293 - 25 or 293 - 105 the amount of the individual's * low tax contributions for the * financial year corresponding to the income year.
Modified low tax contributed amounts in CPFs
(2) Despite section 293 - 30, the low tax contributed amounts covered by that section for the * financial year do not include any contributions to a * constitutionally protected fund, other than contributions covered by section 293 - 160 (about salary packaged contributions).
Modified defined benefit contributions in CPFs
(3) Despite section 293 - 115, the individual's defined benefit contributions for the * financial year in respect of a * defined benefit interest in a * constitutionally protected fund are equal to:
(a) unless paragraph (b) applies--nil; or
(b) if, having regard to subsection (2) of this section, the low tax contributed amounts covered by section 293 - 30 for the year include contributions in respect of the defined benefit interest--the amount of those contributions.