INCOME TAX ASSESSMENT ACT 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-30 - SUPERANNUATION  

Division 290 - Contributions to superannuation funds  

Subdivision 290-A - General rules  

SECTION 290-5   290-5   Non-application to roll-over superannuation benefits etc.  


This Division does not apply to a contribution that is any of the following:


(a) a *roll-over superannuation benefit;


(b) a *superannuation lump sum that is paid from a *foreign superannuation fund;


(c) an amount transferred to a *complying superannuation fund or an *RSA from a scheme for the payment of benefits in the nature of superannuation upon retirement or death that:


(i) is not, and never has been, an *Australian superannuation fund or a *foreign superannuation fund; and

(ii) was not established in Australia; and

(iii) is not centrally managed or controlled in Australia.


(d) - (e) (Repealed by No 70 of 2015)


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