Which of the following elements would not be taxable in the accumulation phase of a superannuation fund?

Select one:

a. Dividends from shares in which the superannuation fund invests

b. The capital gain when an investment of the fund (purchased in 2000) is sold

c. Superannuation Guarantee contributions made on behalf of a member

d. Personal non-concessional contributions within the members cap, providing the member has quoted their TFN