Document ID: chunk:federal_register_of_legislation:C2007A00009:clause:1_4:p2
Version: federal_register_of_legislation:C2007A00009
Segment Type: clause
Provision Reference: sch 1 cl 4 (pt 2/2)
Character Range: 96066–97094

by the trustee under section 307‑285 for *superannuation benefits paid in the income year.

 (4) A choice under this section cannot be revoked or withdrawn.

 (5) A choice under this section cannot be made in relation to a *superannuation plan that comes into operation after 5 September 2006.

295‑185  Exception—temporary residents

  Item 2 of the table in section 295‑160 does not include a contribution in the assessable income of an entity if the individual (for whom it was made) is a *temporary resident at the end of the income year to which the contribution relates.

Personal contributions and roll‑over amounts

295‑190  Personal contributions and roll‑over amounts

 (1) The assessable income of an entity includes amounts as set out in this table.

Note: For an explanation of the acronyms used, see section 295‑35.

Personal contributions and roll‑over amounts included in assessable income
Item                                                                        Assessable income of this entity:  Includes: