Document ID: chunk:federal_register_of_legislation:C2025C00029:section:2b
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 2B
Character Range: 4672969–4674324

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 295‑190(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)