Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 290.240

    If you are entitled to the * tax offset for the contribution, you may, with your * spouse's consent, quote your spouse's * tax file number to the trustee (or * RSA provider) of the * superannuation fund (or * RSA) to which the contribution is made.

Table of Subdivisions

  Guide to Division   291

291 - A   Object of this Division

291 - B   Excess concessional contributions

291 - C   Modifications for defined benefit interests

291 - CA   Contributions that do not result in excess contributions

291 - D   Other provisions