Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-30 - SUPERANNUATION  

Division 290 - Contributions to superannuation funds  

Subdivision 290-B - Deduction of employer contributions and other employment-connected contributions  

Conditions for deducting an employer contribution

SECTION 290-70   290-70   Employment activity conditions  

To deduct the contribution, the employee must be:

(aa) your employee (within the expanded meaning of employee given by section 12 of the Superannuation Guarantee (Administration) Act 1992 ); or

(a) engaged in producing your assessable income; or

(b) an Australian resident who is engaged in your business.