INCOME TAX ASSESSMENT ACT 1997 - SECT 295.173 Exception--trustee contributions

INCOME TAX ASSESSMENT ACT 1997 - SECT 295.173

    Item   1 of the table in section   295 - 160 does not include in assessable income:

  (a)   a contribution made by an entity that was, when the contribution was made, the trustee of a * complying superannuation entity; or

  (b)   a contribution made out of the * complying superannuation assets, or out of the * segregated exempt assets, of a * life insurance company.