Commonwealth of Australia 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 292

292-A   Object of this Division

292-B    Excess concessional contributions tax

292-C    Excess non-concessional contributions tax

292-D   Modifications for defined benefit interests

292-E    Excess contributions tax assessments

292-F    Amending excess contributions tax assessments

292-G   Collection and recovery

292-H   Other provisions

Guide to Division 292