Commonwealth Consolidated Regulations Commonwealth Consolidated Regulations The amendments of these Regulations made by items 15 and
17 of Schedule 1 to the Tax and Superannuation Laws Amendment (Release
Conditions for Non - concessional Contributions) Regulation 2015 apply
in relation to non - concessional contributions (within the meaning of the
Income Tax Assessment Act 1997 ) for the 2013 - 14 financial year and later
financial years.