Commonwealth Consolidated Acts Commonwealth Consolidated ActsThere are basically 3 types of assessable contributions:
(a) those made by a contributor (for example, an employer) on behalf of someone else (for example, an employee); and
(b) those made on the contributor's own behalf for which the contributor is entitled to a deduction; and
(c) those transferred from a foreign superannuation fund to an Australian superannuation fund.
There are some additions and exceptions.
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
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