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.