Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-30 - SUPERANNUATION  

Division 295 - Taxation of superannuation entities  

Subdivision 295-C - 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.