Document ID: chunk:federal_register_of_legislation:C2025C00029:section:3:p45
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 3 (pt 45/80)
Character Range: 4454220–4456910

a *capital gain from a *CGT event:
 (a) if you disregarded all or part of the capital gain from the CGT event under subsection 152‑305(1) and you were under 55 just before you made the choice mentioned in that subsection—you cannot deduct the contribution to the extent that it is attributable to the capital gain; or
 (b) if a company or trust disregarded all or part of the capital gain from the CGT event under subsection 152‑305(2) and you were under 55 just before the contribution was made—you cannot deduct the contribution to the extent that it is attributable to the capital gain.

Conditions for deducting a personal contribution

290‑155  Complying superannuation fund condition
 (1) If the contribution is made to a *superannuation fund:
 (a) the fund must be a *complying superannuation fund, for the income year of the fund in which you made the contribution, that is not:
 (i) a *Commonwealth public sector superannuation scheme in which you have a *defined benefit interest; or
 (ii) a superannuation fund that would not include the contribution in its assessable income under section 295‑190; or
 (iii) a superannuation fund of a kind prescribed by the regulations for the purposes of this subparagraph; and
 (b) the contribution must not be a contribution of a kind prescribed by the regulations that is made to a superannuation fund of a kind prescribed by the regulations for the purposes of this paragraph.
 (2) In determining for the purposes of subparagraph (1)(a)(ii) whether section 295‑190 would apply in relation to a contribution, disregard Subdivision 295‑D.
 (3) The Commissioner may publish, in such manner as the Commissioner thinks fit, lists of:
 (a) the *superannuation funds to which subparagraph (1)(a)(i), (ii) or (iii) applies for an income year; and
 (b) the kinds of contributions to which paragraph (1)(b) applies for an income year, and the superannuation funds to which those contributions have been or would be made.

290‑165  Age‑related conditions

Condition if you are under 18
 (1) If you were under the age of 18 at the end of the income year in which you made the contribution, you must have *derived income in the income year:
 (a) from the carrying on of a *business; or
 (b) attributable to activities, or circumstances, that result in you being treated as an employee for the purposes of the Superannuation Guarantee (Administration) Act 1992 (assuming that subsection 12(11) of that Act had not been enacted).

Work test condition for ages 67 to 75
 (1A) If you made the contribution during the period starting on the day you turn 67 and ending on the day that is 28 days after the end of the month in which you turn 75:
 (a) you must