Retirement Savings Accounts Amendment Regulations 2007 (No. 1) (104 of 2007)

Schedule 3   Amendments commencing on 1 July 2007

[46]   Subregulation 4.38 (3)

substitute

(3) Each of the following is not an untaxed splittable contribution :

(a) a payment made to a superannuation fund by an employer, or by another person under an agreement to which the employer is a party, for the purpose of providing superannuation benefits for, or for dependants of, an employee of the employer;

(b) a roll-over superannuation benefit within the meaning of Division 306 of the 1997 Tax Act;

(c) an amount allotted under this Division;

(d) a superannuation lump sum that is paid from a foreign superannuation fund.