Retirement Savings Accounts Regulations 1997
PART 4
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PAYMENT STANDARDS
Division 4.5
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Spouse contributions-splitting amounts
REGULATION 4.39
MEANING OF
SPLITTABLE CONTRIBUTION
4.39(1)
[Splittable contributions]
(a) a roll-over superannuation benefit within the meaning of Division 306 of the 1997 Tax Act;
(b) an amount allotted under this Division;
(c) a superannuation lump sum that is paid from a foreign superannuation fund;
(d) a directed termination payment or an amount that would form part of the contributions segment of the superannuation interest.
View history note
Hide history noteSubject to subregulation (2), a splittable contribution is a contribution to an RSA on or after 1 January 2006.
4.39(2) [Amounts that are not splittable contributions]Each of the following, received for an RSA holder, is not a splittable contribution :
(a) a roll-over superannuation benefit within the meaning of Division 306 of the 1997 Tax Act;
(b) an amount allotted under this Division;
(c) a superannuation lump sum that is paid from a foreign superannuation fund;
(d) a directed termination payment or an amount that would form part of the contributions segment of the superannuation interest.
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