Document ID: chunk:federal_register_of_legislation:C2025C00029:section:2:p26
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 2 (pt 26/41)
Character Range: 4300709–4304222

rule for capped defined benefit income streams
294‑140 Excess transfer balance—special rule for capped defined benefit income streams
294‑145 Transfer balance debits—special rules for capped defined benefit income streams
              Subdivision 294‑E—Modifications for death benefits dependants who are children
Guide to Subdivision 294‑E
294‑170 What this Subdivision is about
Operative provisions
294‑175 When this Subdivision applies
294‑180 Transfer balance account ends
294‑185 Transfer balance cap—special rule for child recipient
294‑190 Cap increment—child recipient just before 1 July 2017
294‑195 Cap increment—child recipient on or after 1 July 2017, deceased had no transfer balance account
294‑200 Cap increment—child recipient on or after 1 July 2017, deceased had transfer balance account
Subdivision 294‑F—Excess transfer balance tax
Guide to Subdivision 294‑F
294‑225 What this Subdivision is about
Operative provisions
294‑230 Excess transfer balance tax
294‑235 Your excess transfer balance earnings
294‑240 When tax is payable—original assessments
294‑245 When tax is payable—amended assessments
294‑250 General interest charge
Division 295—Taxation of superannuation entities
Guide to Division 295
295‑1 What this Division is about
Subdivision 295‑A—Provisions of general operation
295‑5 Entities to which Division applies
295‑10 How to work out the tax payable by superannuation entities
295‑15 Division does not impose a tax on property of a State
295‑20 Exempting laws ineffective
295‑25 Assessments on basis of anticipated SIS Act notice
295‑30 Effect of revocation etc. of SIS Act notices
295‑35 Acronyms used in tables
              Subdivision 295‑B—Modifications of provisions of this Act
295‑85 CGT to be primary code for calculating gains or losses
295‑90 CGT rules for pre‑30 June 1988 assets
295‑95 Deductions related to contributions
295‑100 Deductions for investing in PSTs and life policies
295‑105 Distributions to PST unitholders
Subdivision 295‑C—Contributions included
Guide to Subdivision 295‑C
295‑155 What this Subdivision is about
Contributions and payments
295‑160 Contributions and payments
295‑165 Exception—spouse contributions
295‑170 Exception—Government co‑contributions and contributions for a child
295‑173 Exception—trustee contributions
295‑175 Exception—payments by a member spouse
295‑180 Exception—choice to exclude certain contributions
295‑185 Exception—temporary residents
Personal contributions and roll‑over amounts
295‑190 Personal contributions and roll‑over amounts
295‑195 Exclusion of personal contributions—contributions
295‑197 Exclusion of personal contributions—successor funds
Transfers from foreign funds
295‑200 Transfers from foreign superannuation funds
Application of tables to RSA providers
295‑205 Application of tables to RSA providers
Former constitutionally protected funds
295‑210 Former constitutionally protected funds
Subdivision 295‑D—Contributions excluded
295‑260 Transfer of liability to investment vehicle
295‑265 Application of pre‑1 July 88 funding credits
295‑270 Anticipated funding credits
              Subdivision 295‑E—Other income amounts
Amounts included
295‑320 Other amounts included in assessable income
295‑325 Previously complying funds
295‑330 Previously foreign funds
Amounts excluded
295‑335 Amounts excluded from assessable income
Subdivision 295‑F—Exempt income
295‑385 Income from assets set aside to meet current pension liabilities
295‑387 Disregarded small fund assets
295‑390 Income from other