11 Sep 2003
House of Representatives
Income Tax Assessment Act 1936 and
Superannuation Contributions Tax (Assessment and Collection) Act 1997 to provide for the taxation treatment of split superannuation contributions between a fund-contributing member and their spouse. Details of the operation of superannuation contributions splitting will be specified in regulations under the
Superannuation Industry (Supervision) Act 1993 and the
Income Tax Assessment Act 1936.