Document ID: chunk:federal_register_of_legislation:C2007A00009:clause:1_1:p14
Version: federal_register_of_legislation:C2007A00009
Segment Type: clause
Provision Reference: sch 1 cl 1 (pt 14/29)
Character Range: 42256–45103

the *superannuation provider in relation to the *superannuation plan; and
 (c) it is not any of the following:
 (i) a Government co‑contribution made under the Superannuation (Government Co‑contribution for Low Income Earners) Act 2003;
 (ii) a contribution covered under section 292‑95 (payments that relate to structured settlements or orders for personal injuries);
 (iii) a contribution covered under section 292‑100 (certain CGT‑related payments), to the extent that it does not exceed your *CGT cap amount when it is made;
 (iv) a contribution made to a *constitutionally protected fund (other than a contribution included in the *contributions segment of your *superannuation interest in the fund);
 (v) contributions not included in the assessable income of the superannuation provider in relation to the superannuation plan because of a choice made under section 295‑180;
 (vi) a contribution that is a *roll‑over superannuation benefit.

 (3) Disregard Subdivision 295‑D for the purposes of paragraph (2)(b).

292‑95  Contributions arising from structured settlements or orders for personal injuries

 (1) A contribution is covered under this section if:
 (a) the contribution arises from:
 (i) the settlement of a claim that satisfies the conditions in subsection (3); or
 (ii) the settlement of a claim in relation to a personal injury suffered by you under a law of the Commonwealth or of a State or Territory relating to workers compensation; or
 (iii) the order of a court that satisfies the conditions in subsection (4); and
 (b) the contribution is made within 90 days after the later of the following:
 (i) the day of receipt of the payment from which the contribution is made; or
 (ii) in relation to subparagraph (a)(i) or (iii)—the day mentioned in subsection (2); and
 (c) 2 legally qualified medical practitioners have certified that, because of the personal injury, it is unlikely that you can ever be *gainfully employed in a capacity for which you are reasonably qualified because of education, experience or training; and
 (d) no later than the time the contribution is made to a *superannuation plan, you or your *legal personal representative notify the *superannuation provider in relation to the plan, in the *approved form, that this section is to apply to the contribution.

 (2) For the purposes of subparagraph (1)(b)(ii), the day is:
 (a) for a settlement mentioned in subparagraph (a)(i):
 (i) the day on which the agreement mentioned in paragraph (3)(c) was entered into; or
 (ii) if that agreement depends, for its effectiveness, on being approved (however described) by an order of a court, or on being embodied in a consent order made by a court—the day on which that order was made; or
 (b) for an order mentioned in subparagraph (1)(a)(iii)—the day on which the order was made.

 (3) For the purposes of