Document ID: chunk:federal_register_of_legislation:C2016C00475:clause:1_215
Version: federal_register_of_legislation:C2016C00475
Segment Type: clause
Provision Reference: sch 1 cl 215
Character Range: 67231–67728

215  After section 295‑170
Insert:

295‑173  Exception—trustee contributions
  Item 1 of the table in section 295‑160 does not include in assessable income a contribution made by an entity that, when the contribution was made, was:
 (a) the trustee of a *complying superannuation fund, a *complying approved deposit fund or a *pooled superannuation trust; or
 (b) the trustee of an exempt life assurance fund (within the meaning of Division 6C of Part III of the Income Tax Assessment Act 1936).