Document ID: chunk:federal_register_of_legislation:C2025C00029:section:3:p65
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 3 (pt 65/80)
Character Range: 4506609–4509256

*CGT event, you were a *CGT concession stakeholder of an entity that could, under subsection 152‑305(2), disregard all or part of a *capital gain arising from the CGT event; and
 (b) the entity makes a payment to you that satisfies the conditions in section 152‑325; and
 (c) the contribution is equal to all or part of the capital gain arising from the CGT event (but not exceeding the amount of the payment mentioned in paragraph (b)); and
 (d) the contribution is made within 30 days after the payment mentioned in paragraph (b).
 (9) To make a choice for the purposes of paragraph (1)(c), you must:
 (a) make the choice in the *approved form; and
 (b) give it to the *superannuation provider in relation to the *complying superannuation plan on or before the time when the contribution is made.

292‑102  Downsizer contributions

Criteria for a downsizer contribution
 (1) A contribution is covered under this section if:
 (a) the contribution is made to a *complying superannuation plan in respect of you when you are aged 55 years or over; and
 (b) the contribution is an amount equal to all or part of the *capital proceeds received from the *disposal of an *ownership interest (the old interest) in a *dwelling; and
 (c) you or your *spouse held the old interest just before the disposal; and
 (d) any *capital gain or *capital loss from the disposal of the old interest:
 (i) for the case where you held it just before the disposal—is wholly or partially disregarded under Subdivision 118‑B (or would have been if you had *acquired it on or after 20 September 1985); or
 (ii) otherwise—would have been wholly or partially disregarded under Subdivision 118‑B had you *acquired the old interest on or after 20 September 1985 and held it for a period before the disposal; and
 (e) the condition in subsection (2) is met for the disposal; and
 (f) the dwelling is located in *Australia, and is not a caravan, houseboat or other mobile home; and
 (g) the contribution is made within 90 days, or such longer period as the Commissioner allows, after the time the change of ownership occurs as a result of the disposal; and
 (h) you choose, in accordance with subsection (8), to apply this section to the contribution; and
 (i) there is not already a contribution covered under this section, and made to a complying superannuation plan in respect of you, from an earlier choice you made in relation to the disposal of:
 (i) another ownership interest in the dwelling that was not a related spousal interest to the old interest; or
 (ii) an ownership interest in another dwelling.
Note 1: Subparagraph (i)(i) does not prevent another contribution,