Commonwealth Consolidated Acts Commonwealth Consolidated ActsContributions are not included in assessable income under section 295 - 160 if they are an amount paid by a member spouse, as mentioned in regulations under the Family Law Act 1975 , to a * regulated superannuation fund, or to an * RSA provider, to be held for the benefit of the * non - member spouse in satisfaction of the non - member spouse's entitlement in respect of the * superannuation interest concerned.