Document ID: chunk:federal_register_of_legislation:C2007A00009:clause:1_1:p10
Version: federal_register_of_legislation:C2007A00009
Segment Type: clause
Provision Reference: sch 1 cl 1 (pt 10/29)
Character Range: 31629–34254

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.

 (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.

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 after becoming entitled to receive the benefits).

 (2) You are entitled to the *tax offset only if:
 (a) he or she was your *spouse when you made the contribution; and
 (b) both you and your spouse were Australian residents when you made the contribution; and
 (c) the total of your spouse's assessable income and *reportable fringe benefits total for the income year is less than $13,800; and
 (d) you have not deducted and cannot deduct an amount for the contribution under section 290‑60 (employer contributions); and
 (e) if the contribution is made to a *superannuation fund—it is a *complying superannuation fund for the income year of the fund in which you make the contribution.

 (3) You are not entitled to the *tax offset if, when you make the contribution, you are living separately and apart from your *spouse on a permanent basis.

 (4) You are not entitled to the *tax offset for an amount paid by you, as mentioned in regulations under the Family Law Act 1975, to a regulated superannuation fund (within the meaning of that Act), or to an *RSA, to be held for the benefit of your *non‑member spouse in satisfaction of his or her entitlement in respect of the *superannuation interest concerned.

290‑235  Limit on amount of tax offsets

 (1) The total of the amounts of *tax offset to which you are entitled for contributions you make for an income year cannot exceed 18% of