Retirement Savings Accounts Regulations 1997

PART 4 - PAYMENT STANDARDS  

Division 4.5 - Spouse contributions-splitting amounts  

REGULATION 4.39   MEANING OF SPLITTABLE CONTRIBUTION  

4.39(1)   [Splittable contributions]  

Subject 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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