Income Tax Assessment Act 1936
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Subdiv AACA repealed by No 15 of 2007, s 3 and Sch 1 item 7, applicable to the 2007-08 income year and later years.
S 159T repealed by No 15 of 2007, s 3 and Sch 1 item 7, applicable to the 2007-08 income year and later years. S 159T formerly read:
For the meaning of
eligible spouse contribution
, see section
159TC
.
SECTION 159T REBATE FOR SUPERANNUATION CONTRIBUTIONS MADE IN RELATION TO A SPOUSE
159T(1)
This section applies if the following conditions are satisfied in relation to a taxpayer and in relation to a year of income of the taxpayer:
(a)
the taxpayer has a spouse in relation to whom he or she makes one or more eligible spouse contributions; and
(b)
the taxpayer and his or her spouse are residents at the time that the taxpayer makes the eligible spouse contribution; and
(c)
the total of the following is less than $13,800:
(i)
the spouse
'
s assessable income;
(ii)
the spouse
'
s reportable fringe benefits total (if any) for the year of income.
Note:
S 159T(1)(c) substituted by No 17 of 1999.
S 159T(1A) inserted by No 78 of 2005.
S 159T(2)(a) amended by No 17 of 1999.
member spouse
has the same meaning as in Part VIIIB of the
Family Law Act 1975
.
non-member spouse
has the same meaning as in Part VIIIB of the
Family Law Act 1975
.
regulated superannuation fund
has the same meaning as in Part VIIIB of the
Family Law Act 1975
.
RSA
has the same meaning as in Part VIIIB of the
Family Law Act 1975
.
superannuation interest
has the same meaning as in Part VIIIB of the
Family Law Act 1975
.
S 159T(3) inserted by No 78 of 2005.
S 159T inserted by No 147 of 1997.
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