Income Tax Assessment Act 1997
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Hide history noteSECTION 295-170 Exception - Government co-contributions and contributions for a child 295-170(1)
Item 1 of the table in section 295-160 does not include in assessable income a contribution:
(a) that is a Government co-contribution made under the Superannuation (Government Co-contribution for Low Income Earners) Act 2003 ; or
(b) for the benefit of a person under 18 that is not made by or on behalf of the person's employer.
295-170(2)
Item 4 of the table in section 295-160 does not include in assessable income a payment to the extent to which it represents a Government co-contribution or co-contributions made under the Superannuation (Government Co-contribution for Low Income Earners) Act 2003 .
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