Commonwealth Consolidated Regulations Commonwealth Consolidated Regulations(1) Subject to subregulation (2), a splittable contribution is a contribution to an RSA on or after 1 January 2006.
(2) Each of the following, received for an RSA holder, is not a splittable contribution :
(a) a roll - over superannuation benefit within the meaning of Division 306 of the 1997 Tax Act;
(b) an amount allotted under this Division;
(c) a superannuation lump sum that is paid from a foreign superannuation fund;
(d) a directed termination payment or an amount that would form part of the contributions segment of the superannuation interest.