Document ID: chunk:federal_register_of_legislation:C2025C00029:section:3:p61
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 3 (pt 61/80)
Character Range: 4496846–4499680

it is not any of the following:
 (i) a Government co‑contribution made under the Superannuation (Government Co‑contribution for Low Income Earners) Act 2003;
 (ii) a contribution covered under section 292‑95 (payments that relate to structured settlements or orders for personal injuries);
 (iii) a contribution covered under section 292‑100 (certain CGT‑related payments), to the extent that it does not exceed your *CGT cap amount when it is made;
 (iiia) a contribution covered under section 292‑102 (downsizer contributions);
 (iiib) a contribution covered by section 292‑103 (COVID‑19 re‑contributions);
 (iv) a contribution made to a *constitutionally protected fund (other than a contribution included in the *contributions segment of your *superannuation interest in the fund);
 (v) contributions not included in the assessable income of the superannuation provider in relation to the superannuation plan because of a choice made under section 295‑180;
 (vi) a contribution that is a *roll‑over superannuation benefit.
 (3) Disregard Subdivision 295‑D for the purposes of paragraph (2)(b).
 (4) An amount is covered under this subsection if it is any of the following:
 (a) an amount in a *complying superannuation plan that is allocated by the *superannuation provider in relation to that plan for you for the year in accordance with conditions specified in the regulations;
 (b) the amount of any contribution made to that plan in respect of you in the year that is covered by a valid and acknowledged notice under section 290‑170, to the extent that it is not allowable as a deduction for the person making the contribution;
 (c) the sum of each contribution made to that plan in respect of you at a time on or after 10 May 2006 when that plan was not a complying superannuation plan (other than a contribution covered under this paragraph in relation to a previous financial year).

292‑95  Contributions arising from structured settlements or orders for personal injuries
 (1) A contribution is covered under this section if:
 (a) the contribution arises from:
 (i) the settlement of a claim that satisfies the conditions in subsection (3); or
 (ii) the settlement of a claim in relation to a personal injury suffered by you under a law of the Commonwealth or of a State or Territory relating to workers compensation; or
 (iii) the order of a court that satisfies the conditions in subsection (4); and
 (b) the contribution is made within 90 days, or such longer period as the Commissioner allows, after the later of the following:
 (i) the day of receipt of the payment from which the contribution is made; or
 (ii) in relation to subparagraph (a)(i) or (iii)—the day mentioned in subsection (2); and
 (c) 2 legally qualified medical practitioners have certified that, because of the personal injury, it is unlikely that