ITAA 1997 s 292

Superannuation reform: concessional contributions - defined benefit interests and constitutionally protected funds

Non-cash contributions to superannuation funds

Certain borrowings by self managed superannuation funds

Non-commercial use of negotiable instruments involving self-managed superannuation funds

Uncommercial offshore superannuation trusts

Non market value acquisition of shares or share options by a self-managed superannuation fund

The use of an unrelated trust to circumvent superannuation lending restrictions

ECT: concessional contributions - reserve

ECT: concessional contributions - allocation from 'pension reserve account' supporting 'complying lifetime pension'

Income tax: superannuation contributions

Excess Contributions Tax: concessional contributions - reserves

Excess contributions tax: concessional contributions - allocation from 'pension reserve account' supporting 'complying lifetime pension'