Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) Item 1 of the table in section 295 - 160 does not include in assessable income a contribution made by an individual to a * complying superannuation fund or an * RSA:
(a) to provide * superannuation benefits for the individual's * spouse (regardless whether the benefits are payable to the individual's spouse's * SIS dependants if the individual's spouse dies before or after becoming entitled to receive the benefits); and
(b) that the individual cannot deduct under Subdivision 290 - B.
(2) Paragraph (1)(a) does not apply to * superannuation benefits for a * spouse living permanently separately and apart from the individual.