Document ID: chunk:federal_register_of_legislation:C2025C00029:section:12:p3
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 12 (pt 3/3)
Character Range: 4618438–4619782

of sections

Contributions and payments
295‑160 Contributions and payments
295‑165 Exception—spouse contributions
295‑170 Exception—Government co‑contributions and contributions for a child
295‑173 Exception—trustee contributions
295‑175 Exception—payments by a member spouse
295‑180 Exception—choice to exclude certain contributions
295‑185 Exception—temporary residents

Personal contributions and roll‑over amounts
295‑190 Personal contributions and roll‑over amounts
295‑195 Exclusion of personal contributions—contributions
295‑197 Exclusion of personal contributions—successor funds

Transfers from foreign funds
295‑200 Transfers from foreign superannuation funds

Application of tables to RSA providers
295‑205 Application of tables to RSA providers

Former constitutionally protected funds
295‑210 Former constitutionally protected funds

Contributions and payments

295‑160  Contributions and payments
  The assessable income of an entity includes contributions or payments as set out in this table for the income year in which the contributions or payments are received.
Note: For an explanation of the acronyms used, see section 295‑35.

Contributions and payments included in assessable income
Item                                                      Assessable income of this entity:                                     Includes: