Superannuation Legislation Amendment (Simplification) Act 2007 (15 of 2007)
Schedule 1 Consequential amendments etc.
Part 2 Other consequential amendments etc.
Income Tax Assessment Act 1997
215 After section 295-170
295-173 Exception - trustee contributions
Item 1 of the table in section 295-160 does not include in assessable income a contribution made by an entity that, when the contribution was made, was:
(a) the trustee of a *complying superannuation fund, a *complying approved deposit fund or a *pooled superannuation trust; or
(b) the trustee of an exempt life assurance fund (within the meaning of Division 6C of Part III of the Income Tax Assessment Act 1936).