Document ID: chunk:federal_register_of_legislation:C2017C00177:clause:5_4
Version: federal_register_of_legislation:C2017C00177
Segment Type: clause
Provision Reference: sch 5 cl 4
Character Range: 111503–112891

4  Sections 290‑155 and 290‑160
Repeal the sections, substitute:

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.