INCOME TAX ASSESSMENT ACT 1997 - SECT 295.175 Exception--payments by a member spouse
INCOME TAX ASSESSMENT ACT 1997 - SECT 295.175
Exception--payments by a member spouse Contributions are not included in assessable income under
section 295 - 160 if they are an amount paid by a member spouse, as
mentioned in regulations under the Family Law Act 1975 , to a *
regulated superannuation fund, or to an * RSA provider, to be held for the
benefit of the * non - member spouse in satisfaction of the non -
member spouse's entitlement in respect of the * superannuation interest
concerned.