Document ID: chunk:federal_register_of_legislation:C2025C00029:section:3:p48
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 3 (pt 48/80)
Character Range: 4461558–4464171

this section to any *superannuation provider in relation to the contribution.

290‑175  Deduction limited by amount specified in notice
  You cannot deduct more for the contribution (or a part of the contribution) than the amount stated in the notice.

290‑180  Notice may be varied but not revoked or withdrawn
 (1) You cannot revoke or withdraw a valid notice in relation to the contribution (or a part of the contribution).
 (2) You can vary a valid notice, but only so as to reduce the amount stated in relation to the contribution (including to nil). You do so by giving notice to the trustee or the *RSA provider in the *approved form.
 (3) However, you cannot vary a valid notice after:
 (a) if you have lodged your *income tax return for the income year in which the contribution was made on a day before the end of the next income year—the end of that day; or
 (b) otherwise—the end of the next income year.
 (3A) The variation is not effective if, when you make it:
 (a) you were not a member of the fund or the holder of the *RSA; or
 (b) the trustee or *RSA provider no longer holds the contribution; or
 (c) the trustee or RSA provider has begun to pay a *superannuation income stream based in whole or part on the contribution.
 (4) Subsection (3) does not apply to a variation if:
 (a) you claimed a deduction for the contribution (or a part of the contribution); and
 (b) the deduction is not allowable (in whole or in part); and
 (c) the variation reduces the amount stated in relation to the contribution by the amount not allowable as a deduction.

Application to successor funds
 (5) Subsections (2) and (3A) apply as if:
 (a) the reference in subsection (3A) to the fund or *RSA were a reference to a *successor fund; and
 (b) references in those subsections to the trustee or *RSA provider were references to the trustee or RSA provider of the successor fund;
if, after a valid notice is given under section 290‑170 in relation to the contribution, all of the *superannuation interest to which the notice relates is transferred to the successor fund.

Subdivision 290‑D—Tax offsets for spouse contributions

Table of sections
290‑230 Offset for spouse contribution
290‑235 Limit on amount of tax offsets
290‑240 Tax file number

290‑230  Offset for spouse contribution
 (1) You are entitled to a *tax offset for an income year for a contribution you make in the income year to a *superannuation fund, or an *RSA, for the purpose of providing *superannuation benefits for your *spouse (regardless whether the benefits are payable to your spouse's *SIS dependants if your spouse dies before or