The word ‘contribution’ is generally not defined in the law. The term's ordinary meaning is discussed in Taxation Ruling TR 2010/1 Income tax: superannuation contributions.
For a receiving provider, it is the characteristics of an amount that comes into your hands that will determine if it is a contribution. Generally, any amount that increases your fund's capital is a contribution. However, not all of these amounts are required to be reported to us as part of your member information reporting.
If an amount is derived or received as income, profit or gain from an investment, or is the realisation of an investment from your existing capital, it is not a contribution.