Document ID: chunk:federal_register_of_legislation:C2007A00009:clause:1_2
Version: federal_register_of_legislation:C2007A00009
Segment Type: clause
Provision Reference: sch 1 cl 2
Character Range: 92083–92914

2                                                         N‑CSF that is a *foreign superannuation fund for the income year      Contribution to provide *superannuation benefits for someone else to the extent that it relates to a period when that person was:
                                                                                                                                (a) an Australian resident; or
                                                                                                                                (b) a foreign resident who *derives *withholding payments covered by subsection 900‑12(3)
                                                                                                                                (except a contribution that is a *roll‑over superannuation benefit)