Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 295.175

Exception--payments by a member spouse

                   Contributions are not included in assessable income under section 295-160 if they are an amount paid by a member spouse, as mentioned in regulations under the Family Law Act 1975 , to a * regulated superannuation fund, or to an * RSA provider, to be held for the benefit of the * non-member spouse in satisfaction of the non-member spouse's entitlement in respect of the * superannuation interest concerned.



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