Document ID: chunk:federal_register_of_legislation:C2011C00517:clause:4_2b
Version: federal_register_of_legislation:C2011C00517
Segment Type: clause
Provision Reference: sch 4 cl 2B
Character Range: 36643–37484

2B  CSF            A *roll‑over superannuation benefit, to the extent that:                                                                                                                                                                                                           The notice mentioned in paragraph (b) is received
    *RSA provider  (a) the benefit is included in the assessable income of the CSF or RSA provider under item 2A of the table in subsection 295‑490(1); and
                   (b) the relevant contribution has been reduced by a notice under section 290‑180 received by the *superannuation provider of the CSF or *RSA after it lodged its *income tax return for the income year in which the transfer occurred; and
                   (c) the provider has not exercised the option mentioned in subsection 295‑197(4)