(b) a provider pays an amount in relation to the *superannuation release authority issued under section 9610 in that Schedule in relation to that election; the amount paid is first increased, by dividing it by 85%, and the increased amount is applied to reduce the amount of excess concessional contributions mentioned in paragraph (1)(b) of this section. Nonconcessional contributions and amounts (2) A contribution is covered under this subsection if: (a) it is made in the year to a *financial *complying superannuation plan in respect of you; and (b) it is included in the assessable income of the not provider in relation to the *superannuation *superannuation plan, or, by way of a superannuation benefit, in the *rollover assessable income of any superannuation fund or *complying provider in the circumstances mentioned in *RSA subsection 290170(5) (about successor funds) or subsection 290170(6) (about MySuper products); and (c) it is any of the following: not Government cocontribution made under the Superannuation (Government Cocontribution for Low Income Earners) Act 2003; (ii) a contribution covered under section 29295 (payments that relate to structured settlements or orders for personal injuries); (iii) a contribution covered section 292100 (certain CGTrelated payments), to the extent that it does not exceed your cap amount when it is made; *CGT contribution made to a protected fund *constitutionally (other than a contribution included in the *contributions segment of your interest in the fund); *superannuation (v) contributions not included in the assessable income of the superannuation provider in relation to the superannuation plan because of a choice made under section 295180;
(b) a *superannuation provider pays an amount in relation to the release authority issued under section 9610 in that Schedule in relation to that election; the amount paid is first increased, by dividing it by 85%, and the increased amount is applied to reduce the amount of excess concessional contributions mentioned in paragraph (1)(b) of this section. Nonconcessional contributions and amounts (2) A contribution is covered under this subsection if: (a) it is made in the *financial year to a *complying superannuation plan in respect of you; and (b) it is not included in the assessable income of the *superannuation provider in relation to the *superannuation plan, or, by way of a *rollover superannuation benefit, in the assessable income of any *complying superannuation fund or *RSA provider in the circumstances mentioned in subsection 290170(5) (about successor funds) or subsection 290170(6) (about MySuper products); and (c) it is not any of the following: Government cocontribution made under the Superannuation (Government Cocontribution for Low Income Earners) Act 2003; (ii) a contribution covered under section 29295 (payments that relate to structured settlements or orders for personal injuries); (iii) a contribution covered section 292100 (certain CGTrelated payments), to the extent that it does not exceed your *CGT cap amount when it is made; contribution made to a *constitutionally protected fund (other than a contribution included in the *contributions segment of your *superannuation interest in the fund); (v) contributions not included in the assessable income of the superannuation provider in relation to the superannuation plan because of a choice made under section 295180;