Income Tax Assessment Act 1997
View history note
Hide history noteSECTION 290-155 Complying superannuation fund condition 290-155(1)
If the contribution is made to a *superannuation fund:
(a) the fund must be a *complying superannuation fund, for the income year of the fund in which you made the contribution, that is not:
(i) a *Commonwealth public sector superannuation scheme in which you have a *defined benefit interest; or
(ii) a superannuation fund that would not include the contribution in its assessable income under section 295-190 ; or
(iii) a superannuation fund of a kind prescribed by the regulations for the purposes of this subparagraph; and
(b) the contribution must not be a contribution of a kind prescribed by the regulations that is made to a superannuation fund of a kind prescribed by the regulations for the purposes of this paragraph.
290-155(2)
In determining for the purposes of subparagraph (1)(a)(ii) whether section 295-190 would apply in relation to a contribution, disregard Subdivision 295-D .
290-155(3)
The Commissioner may publish, in such manner as the Commissioner thinks fit, lists of:
(a) the *superannuation funds to which subparagraph (1)(a)(i), (ii) or (iii) applies for an income year; and
(b) the kinds of contributions to which paragraph (1)(b) applies for an income year, and the superannuation funds to which those contributions have been or would be made.
Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited
CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.
The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.
