INCOME TAX ASSESSMENT ACT 1997 - SECT 290.155 Complying superannuation fund condition

INCOME TAX ASSESSMENT ACT 1997 - SECT 290.155

  (1)   If the contribution is made to a * superannuation fund:

  (a)   the fund must be a * complying superannuation fund, for the income year of the fund in which you made the contribution, that is not:

  (i)   a * Commonwealth public sector superannuation scheme in which you have a * defined benefit interest; or

  (ii)   a superannuation fund that would not include the contribution in its assessable income under section   295 - 190; or

  (iii)   a superannuation fund of a kind prescribed by the regulations for the purposes of this subparagraph; and

  (b)   the contribution must not be a contribution of a kind prescribed by the regulations that is made to a superannuation fund of a kind prescribed by the regulations for the purposes of this paragraph.

  (2)   In determining for the purposes of subparagraph   (1)(a)(ii) whether section   295 - 190 would apply in relation to a contribution, disregard Subdivision   295 - D.

  (3)   The Commissioner may publish, in such manner as the Commissioner thinks fit, lists of:

  (a)   the * superannuation funds to which subparagraph   (1)(a)(i), (ii) or (iii) applies for an income year; and

  (b)   the kinds of contributions to which paragraph   (1)(b) applies for an income year, and the superannuation funds to which those contributions have been or would be made.