Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 290.5

                   This Division does not apply to a contribution that is any of the following:

                     (a)  a * roll-over superannuation benefit;

                     (b)  a * superannuation lump sum that is paid from a * foreign superannuation fund;

                     (c)  an amount transferred to a * complying superannuation fund or an * RSA from a scheme for the payment of benefits in the nature of superannuation upon retirement or death that:

                              (i)  is not, and never has been, an * Australian superannuation fund or a * foreign superannuation fund; and

                             (ii)  was not established in Australia; and

                            (iii)  is not centrally managed or controlled in Australia;

                     (d)  a payment from an * FHSA required under the First Home Saver Accounts Act 2008 ;

                     (e)  a * Government FHSA contribution.