Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-30 - SUPERANNUATION  

 View history note

 Hide history note

History

Part 3-30 inserted by No 9 of 2007 , s 3 and Sch 1 item 1, applicable to the 2007-2008 income year and later years.

Division 295 - Taxation of superannuation entities  

View history reference

 View history note

 Hide history note

History

Div 295 inserted by No 9 of 2007 , s 3 and Sch 1 item 1, applicable to the 2007-2008 financial year and later years.

Subdivision 295-C - Contributions included  

View history reference

 View history note

 Hide history note

History

Subdiv 295-C inserted by No 9 of 2007 , s 3 and Sch 1 item 1, applicable to the 2007-2008 financial year and later years.

Guide to Subdivision 295-C

SECTION 295-155   What this Subdivision is about  

View history reference

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.

 View history note

 Hide history note

History

S 295-155 inserted by No 9 of 2007 , s 3 and Sch 1 item 1, applicable to the 2007-2008 financial year and later years.

TABLE OF SECTIONS

TABLE OF SECTIONS

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295-171	(Repealed by No 70 of 2015)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

Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited

CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.

The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.