Document ID: chunk:federal_register_of_legislation:C2025C00029:section:4:p1
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 4 (pt 1/2)
Character Range: 4621421–4624499

4                                                         CSF                                                                   Payment under section 61 or 61A of the Small Superannuation Accounts Act 1995
                                                          *RSA provider

295‑165  Exception—spouse contributions
 (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.

295‑170  Exception—Government co‑contributions and contributions for a child
 (1) Item 1 of the table in section 295‑160 does not include in assessable income a contribution:
 (a) that is a Government co‑contribution made under the Superannuation (Government Co‑contribution for Low Income Earners) Act 2003; or
 (b) for the benefit of a person under 18 that is not made by or on behalf of the person's employer.
 (2) Item 4 of the table in section 295‑160 does not include in assessable income a payment to the extent to which it represents a Government co‑contribution or co‑contributions made under the Superannuation (Government Co‑contribution for Low Income Earners) Act 2003.

295‑173  Exception—trustee contributions
  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.

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.

295‑180  Exception—choice to exclude certain contributions
 (1) Item 1 of the table in section 295‑160 does not include an amount in the assessable income of a *public sector superannuation scheme for an income year to the extent that the trustee chooses that it not be included.
 (2) The entity that made the contributions must consent to the choice.
Note: Making this choice effectively shifts the liability for tax on the contributions to the recipient of the benefit. The benefit is treated as an element untaxed in the fund: see Subdivision 301‑C.
 (3) However, the choice cannot be made for