Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) Any of the following payments covered by this Part can be or include a transfer of property:
(a) a contribution;
(b) a * superannuation lump sum.
(2) The amount of the payment is or includes the * market value of the property.
(3) The * market value is reduced by the value of any consideration given for the transfer of the property.
Table of Subdivisions
Guide to Division 290
290 - A General rules
290 - B Deduction of employer contributions and other employment - connected contributions
290 - C Deducting personal contributions
290 - D Tax offsets for spouse contributions