INCOME TAX ASSESSMENT ACT 1997 - SECT 295.165 Exception--spouse contributions

INCOME TAX ASSESSMENT ACT 1997 - SECT 295.165

  (1)   Item   1 of the table in section   295 - 160 does not include in assessable income a contribution made by an individual to a * complying superannuation fund or an * RSA:

  (a)   to provide * superannuation benefits for the individual's * spouse (regardless whether the benefits are payable to the individual's spouse's * SIS dependants if the individual's spouse dies before or after becoming entitled to receive the benefits); and

  (b)   that the individual cannot deduct under Subdivision   290 - B.

  (2)   Paragraph   (1)(a) does not apply to * superannuation benefits for a * spouse living permanently separately and apart from the individual.