Document ID: chunk:federal_register_of_legislation:C2019C00124:clause:5_2
Version: federal_register_of_legislation:C2019C00124
Segment Type: clause
Provision Reference: sch 5 cl 2
Character Range: 157046–157625

2  Section 295‑173
Repeal the section, substitute:

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 fund, a *complying approved deposit fund or a *pooled superannuation trust; or
 (b) a contribution made out of the *complying superannuation assets, or out of the *segregated exempt assets, of a *life insurance company.

Part 2—Repeal of Division 6B

Income Tax Assessment Act 1936