(1) Your notional taxed contributions for a * financial year in respect of a * defined benefit interest has the meaning given by the regulations.
Note: For transitional provisions about notional taxed contributions that were previously in former subsections 292-170(6) to (9), see Subdivision 291-C of the Income Tax (Transitional Provisions) Act 1997 .
(2) Regulations made for the purposes of subsection (1) may provide for a method of determining the amount of the notional taxed contributions .
(3) Regulations made for the purposes of subsection (1) may define the * notional taxed contributions, and the amount of notional taxed contributions, in different ways depending on any of the following matters:
(a) the individual who has the * superannuation interest that is or includes the * defined benefit interest;
(b) the * superannuation plan in which the superannuation interest exists;
(c) the * superannuation provider in relation to the superannuation plan;
(d) any other matter.
(4) Regulations made for the purposes of subsection (1) may specify circumstances in which the amount of * notional taxed contributions for a * financial year is nil.
(5) Subsections (2), (3) and (4) do not limit the regulations that may be made for the purposes of this section.