Tax Laws Amendment (Superannuation Contributions Splitting) Act 2005 (148 of 2005)
Schedule 1 Superannuation contributions splitting
Income Tax Assessment Act 1936
1 Subsection 27A(1)
contributions-splitting ETP , in relation to a taxpayer, means an amount:
(a) paid to a superannuation fund, approved deposit fund or life assurance company, or transferred within a superannuation fund, for the benefit of the taxpayer; and
(b) designated as a spouse contributions-splitting amount in regulations made for the purposes of this definition.