ITAA 1997 s 291-25(3)

Superannuation reform: concessional contributions - defined benefit interests and constitutionally protected funds

Income tax: 'concessional contributions' - allocation of a superannuation contribution with effect from a day in the financial year after the financial year in which the contribution was made

Excess Contributions Tax: notional taxed contributions - PSS Defined Benefit Interest

ECT: concessional contributions - reserve

ECT: concessional contributions - allocation from 'pension reserve account' supporting 'complying lifetime pension'