Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-30 - SUPERANNUATION  

Division 295 - Taxation of superannuation entities  

Subdivision 295-C - Contributions included  

Contributions and payments

SECTION 295-173   295-173   Exception - trustee contributions  


Item 1 of the table in section 295-160 does not include in assessable income:


(a) a contribution made by an entity that was, when the contribution was made, the trustee of a *complying superannuation entity; or


(b) a contribution made out of the *complying superannuation assets, or out of the *segregated exempt assets, of a *life insurance company.


 

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