Income Tax Assessment Act 1997
CHAPTER 3
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SPECIALIST LIABILITY RULES
PART 3-30
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SUPERANNUATION
(a) those made by a contributor (for example, an employer) on behalf of someone else (for example, an employee); and
(b) those made on the contributor
'
s own behalf for which the contributor is entitled to a deduction; and
(c) those transferred from a foreign superannuation fund to an Australian superannuation fund.
Division 295
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Taxation of superannuation entities
Subdivision 295-C
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Contributions included
Guide to Subdivision 295-C
SECTION 295-155
What this Subdivision is about
There are basically 3 types of assessable contributions:
There are some additions and exceptions.
Contributions and payments | |
295-160 | Contributions and payments |
295-165 | Exception - spouse contributions |
295-170 | Exception - Government co-contributions and contributions for a child |
295-171 | (Repealed by No 70 of 2015) |
295-173 | Exception - trustee contributions |
295-175 | Exception - payments by a member spouse |
295-180 | Exception - choice to exclude certain contributions |
295-185 | Exception - temporary residents |
Personal contributions and roll-over amounts | |
295-190 | Personal contributions and roll-over amounts |
295-195 | Exclusion of personal contributions - contributions |
295-197 | Exclusion of personal contributions - successor funds |
Transfers from foreign funds | |
295-200 | Transfers from foreign superannuation funds |
Application of tables to RSA providers | |
295-205 | Application of tables to RSA providers |
Former constitutionally protected funds | |
295-210 | Former constitutionally protected funds |
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