Income Tax Assessment Act 1997



Division 290 - Contributions to superannuation funds  

Subdivision 290-A - General rules  

SECTION 290-5   290-5   Non-application to roll-over superannuation benefits etc.  

This Division does not apply to a contribution that is any of the following:

(a) a *roll-over superannuation benefit;

(b) a *superannuation lump sum that is paid from a *foreign superannuation fund;

(c) an amount transferred to a *complying superannuation fund or an *RSA from a scheme for the payment of benefits in the nature of superannuation upon retirement or death that:

(i) is not, and never has been, an *Australian superannuation fund or a *foreign superannuation fund; and

(ii) was not established in Australia; and

(iii) is not centrally managed or controlled in Australia.

(d) - (e) (Repealed by No 70 of 2015)


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