Income Tax Assessment Act 1997
CHAPTER 3
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SPECIALIST LIABILITY RULES
PART 3-30
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SUPERANNUATION
Division 295
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Taxation of superannuation entities
Subdivision 295-C
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Contributions included
Contributions and payments
SECTION 295-175
295-175
Exception
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payments by a member spouse
Contributions are not included in assessable income under section 295-160 if they are an amount paid by a member spouse, as mentioned in regulations under the Family Law Act 1975 , to a *regulated superannuation fund, or to an *RSA provider, to be held for the benefit of the *non-member spouse in satisfaction of the non-member spouse's entitlement in respect of the *superannuation interest concerned.
View history note
Hide history noteContributions are not included in assessable income under section 295-160 if they are an amount paid by a member spouse, as mentioned in regulations under the Family Law Act 1975 , to a *regulated superannuation fund, or to an *RSA provider, to be held for the benefit of the *non-member spouse in satisfaction of the non-member spouse's entitlement in respect of the *superannuation interest concerned.
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