Miscellaneous Taxation Ruling

MT 2005/1W

What is the tax treatment of an expense incurred by a superannuation fund that is paid by an employer or eligible person on behalf of a superannuation fund?

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Notice of Withdrawal

Miscellaneous Taxation Ruling MT 2005/1 is withdrawn with effect from today.

1. Miscellaneous Taxation Ruling MT 2005/1 sets out the Commissioner's view on the tax treatment of expenses incurred by a superannuation fund that are paid by an employer on behalf of the superannuation fund

2. MT 2005/1 was partially withdrawn by MT 2005/1PW1 on 17 June 2009. This withdrawal removed the income tax issues considered by MT 2005/1. This is because these issues are now included in Taxation Ruling TR 2010/1 Income tax: superannuation contributions.

3. The remainder of the ruling is now being withdrawn as the goods and services tax issues remaining in MT 2005/1 are now included in Goods and Services Tax Determination GSTD 2016/1 Goods and services tax: can an employer claim an input tax credit under Division 11 of the A New Tax System (Goods and Services Tax) Act 1999 for an expense paid on behalf of a superannuation fund that makes an acquisition?

Commissioner of Taxation
27 January 2016


ATO references:

ISSN: 2205-6130
MT 2005/1W history
  Date: Version: Change:
  27 April 2005 Original ruling  
  29 November 2006 Original ruling + note Repeal provision note
  17 June 2009 Consolidated ruling Partial Withdrawal
You are here 27 January 2016 Withdrawn