Document ID: chunk:federal_register_of_legislation:C2025C00029:section:3:p67
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 3 (pt 67/80)
Character Range: 4511510–4514246

purposes of paragraph (1)(b) or (3)(b), disregard section 116‑30 to the extent that it has the effect of increasing those capital proceeds.

Meaning of related spousal interest
 (4) A related spousal interest, to an *ownership interest in a *dwelling, is another ownership interest in the dwelling if:
 (a) both ownership interests are *disposed of under the same contract; and
 (b) just before the disposal, you *held one of the ownership interests and your *spouse held the other.

When interest held by trustee of deceased estate
 (5) For the purposes of determining whether an individual held an interest at a particular time, if the interest was held at the particular time by the trustee of the deceased estate of an individual who was your *spouse when the individual died, the interest is taken to be held at the particular time by that individual.

Review of the period for making the contribution
 (6) If:
 (a) you requested the Commissioner to allow a longer period under paragraph (1)(g); and
 (b) you are dissatisfied with:
 (i) a decision under that paragraph allowing a longer period; or
 (ii) a decision the Commissioner makes not to allow a longer period;
you may object against the decision in the manner set out in Part IVC of the Taxation Administration Act 1953.
 (7) To avoid doubt:
 (a) subject to subsection 14ZVC(3) of the Taxation Administration Act 1953, you may also object, on the ground that you are dissatisfied with such a decision, relating to all or part of your contributions for a *financial year:
 (i) under section 175A of the Income Tax Assessment Act 1936 against an assessment made in relation to you for the corresponding income year; or
 (ii) under section 97‑35 in Schedule 1 to the Taxation Administration Act 1953 against an *excess non‑concessional contributions determination made in relation to you for the financial year; and
 (b) for the purposes of paragraph (e) of Schedule 1 to the Administrative Decisions (Judicial Review) Act 1977, the making of a decision under paragraph (1)(g) of this section is a decision forming part of the process of making an assessment of tax, and making a calculation of charge, under this Act.

Requirements for choices
 (8) To make a choice for the purposes of paragraph (1)(h), 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 at or before the time when the contribution is made.

Commissioner to notify providers if contributions are not downsizer contributions
 (9) The Commissioner must, in writing, notify a *superannuation provider that all, or a specified part, of a contribution is not covered under this section if:
 (a) the Commissioner