There is no reduction of the amount of * no - TFN contributions income by Subdivision 295 - D.
Note: Subdivision 295 - D can reduce an amount that would otherwise be included in assessable income. It does not reduce the amount of no - TFN contributions income. An amount is still no - TFN contributions income even if, because of Subdivision 295 - D, the amount (or part of it) is not included in assessable income.