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 295-165 Exception - spouse contributions 295-165(1)
Item 1 of the table in section 295-160 does not include in assessable income a contribution made by an individual to a *complying superannuation fund or an *RSA:
(a) to provide *superannuation benefits for the individual's *spouse (regardless whether the benefits are payable to the individual's spouse's *SIS dependants if the individual's spouse dies before or after becoming entitled to receive the benefits); and
(b) that the individual cannot deduct under Subdivision 290-B .
295-165(2)
Paragraph (1)(a) does not apply to *superannuation benefits for a *spouse living permanently separately and apart from the individual.
View history note
Hide history noteSECTION 295-165 Exception - spouse contributions 295-165(1)
Item 1 of the table in section 295-160 does not include in assessable income a contribution made by an individual to a *complying superannuation fund or an *RSA:
(a) to provide *superannuation benefits for the individual's *spouse (regardless whether the benefits are payable to the individual's spouse's *SIS dependants if the individual's spouse dies before or after becoming entitled to receive the benefits); and
(b) that the individual cannot deduct under Subdivision 290-B .
295-165(2)
Paragraph (1)(a) does not apply to *superannuation benefits for a *spouse living permanently separately and apart from the individual.
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