s 292-90
In forceNon‑concessional contributions for a financial year
Chapter 3Specialist liability rules
Part 3-30Superannuation
Division 292Excess non‑concessional contributions tax
292-90 Non‑concessional contributions for a financial year
The tax free component of a directed termination payment (within the meaning of section 82‑10F) made in a financial year on behalf of you is not included in your non‑concessional contributions (see section 292‑90 of the Income Tax Assessment Act 1997) for the financial year.
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