Income Tax Assessment Act 1997

There are basically 3 types of assessable contributions:

(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.

There are some additions and exceptions.