Document ID: chunk:federal_register_of_legislation:C2016C00475:clause:3_18
Version: federal_register_of_legislation:C2016C00475
Segment Type: clause
Provision Reference: sch 3 cl 18
Character Range: 142498–143333

18  At the end of section 292‑90
Add:
 (4) An amount is covered under this subsection if it is any of the following:
 (a) an amount in a *complying superannuation plan that is allocated by the *superannuation provider in relation to that plan for you for the year in accordance with conditions specified in the regulations;
 (b) the amount of any contribution made to that plan in respect of you in the year that is covered by a valid and acknowledged notice under section 290‑170, to the extent that it is not allowable as a deduction for the person making the contribution;
 (c) the sum of each contribution made to that plan in respect of you at a time on or after 10 May 2006 when that plan was not a complying superannuation plan (other than a contribution covered under this paragraph in relation to a previous financial year).