Income Tax Assessment Act 1997
You can deduct a contribution you make to a *superannuation fund, or an *RSA, for the purpose of providing *superannuation benefits for another person who is your employee when the contribution is made (regardless whether the benefits are payable to a *SIS dependant of the employee if the employee dies before or after becoming entitled to receive the benefits).
However, the conditions in sections 290-70 , 290-75 and 290-80 must also be satisfied for you to deduct the contribution. 290-60(3)
You can deduct the contribution only for the income year in which you made the contribution. 290-60(4)
You cannot deduct the contribution if it is an amount paid by you, as mentioned in regulations under the Family Law Act 1975 , to a *regulated superannuation fund, or to an *RSA, to be held for the benefit of your *non-member spouse in satisfaction of his or her entitlement in respect of the *superannuation interest concerned.