Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-30 - SUPERANNUATION  

Division 290 - Contributions to superannuation funds  

Subdivision 290-C - Deducting personal contributions  

Conditions for deducting a personal contribution

SECTION 290-165   Age-related conditions  

290-165(1)  
If you were under the age of 18 at the end of the income year in which you made the contribution, you must have *derived income in the income year:


(a) from the carrying on of a *business; or


(b) attributable to activities, or circumstances, that result in you being treated as an employee for the purposes of the Superannuation Guarantee (Administration) Act 1992 (assuming that subsection 12(11) of that Act had not been enacted).

290-165(2)  
In any other case, you must have made the contribution on or before the day that is 28 days after the end of the month in which you turn 75.


View surrounding sectionsView surrounding sectionsBack to top


This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.