Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) If the contribution is made to a * superannuation fund:
(a) the fund must be a * complying superannuation fund, for the income year of the fund in which you made the contribution, that is not:
(i) a * Commonwealth public sector superannuation scheme in which you have a * defined benefit interest; or
(ii) a superannuation fund that would not include the contribution in its assessable income under section 295 - 190; or
(iii) a superannuation fund of a kind prescribed by the regulations for the purposes of this subparagraph; and
(b) the contribution must not be a contribution of a kind prescribed by the regulations that is made to a superannuation fund of a kind prescribed by the regulations for the purposes of this paragraph.
(2) In determining for the purposes of subparagraph (1)(a)(ii) whether section 295 - 190 would apply in relation to a contribution, disregard Subdivision 295 - D.
(3) The Commissioner may publish, in such manner as the Commissioner thinks fit, lists of:
(a) the * superannuation funds to which subparagraph (1)(a)(i), (ii) or (iii) applies for an income year; and
(b) the kinds of contributions to which paragraph (1)(b) applies for an income year, and the superannuation funds to which those contributions have been or would be made.