Deductions for APRA-regulated super funds

APRA-regulated superannuation funds incur various expenses that may be tax-deductible. The deductibility of expenses incurred by a super fund is determined under the general deduction provision^Footnote1 (general deduction) or a specific deduction provision^Footnote2 (specific deduction) of the income tax laws.

The following information provides general guidance on deductions, and examples of common expenses and how to apportion them. It includes links to relevant legal provisions and advice. Footnotes provide details on the relevant sections of the Income Tax Assessment Act 1997, sections of Superannuation Industry (Supervision) Act 1993, ATO ID 2012/47, TR 2010/1, and TR 2004/2.

Find out about:

• Deductions overview
• Capital expenses
• Apportionment
• Expenses you can claim

See also:

• Income Tax Assessment Act 1997
• Superannuation Industry (Supervision) Act 1993

Footnote 1

Section 8–1 of the Income Tax Assessment Act 1997

Return to footnote 1 referrer

Footnote 2

Division 25 of the Income Tax Assessment Act 1997 contains some specific deduction provisions

Return to footnote 2 referrer