Income Tax Assessment Act 1997



Division 295 - Taxation of superannuation entities  

Subdivision 295-C - Contributions included  

Guide to Subdivision 295-C

SECTION 295-155   What this Subdivision is about  

There are basically 3 types of assessable contributions:

  • (a) those made by a contributor (for example, an employer) on behalf of someone else (for example, an employee); and
  • (b) those made on the contributor ' s own behalf for which the contributor is entitled to a deduction; and
  • (c) those transferred from a foreign superannuation fund to an Australian superannuation fund.
  • There are some additions and exceptions.

    Contributions and payments
    295-160 Contributions and payments
    295-165 Exception - spouse contributions
    295-170 Exception - Government co-contributions and contributions for a child
    295-171 (Repealed by No 70 of 2015)
    295-173 Exception - trustee contributions
    295-175 Exception - payments by a member spouse
    295-180 Exception - choice to exclude certain contributions
    295-185 Exception - temporary residents
    Personal contributions and roll-over amounts
    295-190 Personal contributions and roll-over amounts
    295-195 Exclusion of personal contributions - contributions
    295-197 Exclusion of personal contributions - successor funds
    Transfers from foreign funds
    295-200 Transfers from foreign superannuation funds
    Application of tables to RSA providers
    295-205 Application of tables to RSA providers
    Former constitutionally protected funds
    295-210 Former constitutionally protected funds


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