CHAPTER 3
-
SPECIALIST LIABILITY RULES
PART 3-30
-
SUPERANNUATION
History
Part 3-30 inserted by
No 9 of 2007
, s 3 and Sch 1 item 1, applicable to the 2007-2008 income year and later years.
Division 290
-
Contributions to superannuation funds
History
Div 290 inserted by
No 9 of 2007
, s 3 and Sch 1 item 1, applicable to the 2007-2008 income year and later years.
Commissioner
'
s Remedial Power
Note:
A Commissioner
'
s Remedial Power modification is relevant to this part of the tax law. Taxation Administration (Remedial Power
-
Work Test for Personal Superannuation Contributions) Determination 2023 (F2023L00564) modifies the operation of s
290-165(1A)
of the
Income Tax Assessment Act 1997
and any other provisions of a taxation law whose operation is affected by the modified operation of s
290-165(1A)
.
The operation of the relevant provision is modified as follows:
For the purposes of s 370-5 in Sch 1 to the
Taxation Administration Act 1953
, s
290-165(1A)
of the
Income Tax Assessment Act 1997
is modified to operate as if:
(a) you also meet the requirement in paragraph
290-165(1A)(a)
if you worked for gain or reward as a covered person for at least 40 hours in any period of 30 consecutive days during the income year in which the contribution was made; and
(b) you also meet the requirement in subparagraph
290-165(1A)(b)(i)
if you worked for gain or reward as a covered person for at least 40 hours in any period of 30 consecutive days during the income year ending before the income year in which the contribution was made.
The modification applies in relation to contributions made on or after 1 July 2022.
An entity must treat a modification as not applying to it or any other entity if the modification would produce a less favourable result for it. The Commissioner is empowered by s
370-5
of Sch
1
to the
Taxation Administration Act 1953
to make modifications, by legislative instrument, to ensure the law is administered to achieve its intended purpose or object.
Subdivision 290-B
-
Deduction of employer contributions and other employment-connected contributions
History
Subdiv 290-B inserted by
No 9 of 2007
, s 3 and Sch 1 item 1, applicable to the 2007-2008 income year and later years.
Conditions for deducting an employer contribution
SECTION 290-80
Age related conditions
290-80(1)
To deduct the contribution:
(a)
you must have made the contribution on or before the day that is 28 days after the end of the month in which the employee turns 75; or
(b)
you must have been required to make the contribution by an industrial award, determination or notional agreement preserving State awards (within the meaning of the
Fair Work (Transitional Provisions and Consequential Amendments) Act 2009
) that is in force under an
*
Australian law; or
(c)
the contribution must result in you having a lower
*
individual final superannuation guarantee shortfall for the employee and one or more
*
QE days than what you would have otherwise.
History
S 290-80(1) amended by No 57 of 2025, s 3 and Sch 1 item 86, by substituting para (c), effective 1 July 2026. For application and transitional provisions, see note under s
85-25(4)
. Para (c) formerly read:
(c)
the contribution must reduce your charge percentage under section 22 or 23 of the
Superannuation Guarantee (Administration) Act 1992
in respect of the employee.
S 290-80(1) amended by No 23 of 2012, s 3 and Sch 5 items 1
-
2, by omitting
"
, either
"
after
"
To deduct the contribution
"
and inserting para (c), applicable to contributions made on or after 1 July 2013.
S 290-80(1) amended by No 54 of 2009, s 3 and Sch 18 item 7, by substituting
"
of the
Fair Work (Transitional Provisions and Consequential Amendments) Act 2009
"
for
"
given by Schedule 8 to the
Workplace Relations Act 1996
"
in para (b), effective 1 July 2009.
290-80(2)
If only paragraph
(1)(b)
applies, you can deduct only the amount of the contribution that is required by the industrial award, determination or notional agreement preserving State awards.
Note:
An industrial agreement, such as an enterprise agreement within the meaning of the
Fair Work Act 2009
, or a similar agreement made under a State law, is not an award or determination.
History
S 290-80(2) amended by No 54 of 2009, s 3 and Sch 18 item 8, by substituting
"
enterprise agreement within the meaning of the
Fair Work Act 2009
"
for
"
individual transitional employment agreement, Australian Workplace Agreement, Collective Agreement or preserved State agreement under the
Workplace Relations Act 1996
"
in the note, effective 1 July 2009.
S 290-80(2) amended by No 8 of 2008, s 3 and Sch 1 item 271, by inserting
"
individual transitional employment agreement,
"
before
"
Australian Workplace Agreement
"
in the note, effective 28 March 2008.
290-80(2A)
If only paragraph
(1)(c)
applies, you can deduct only the amount of the contribution that causes the result described in that paragraph.
History
S 290-80(2A) substituted by No 57 of 2025, s 3 and Sch 1 item 87, effective 1 July 2026. For application and transitional provisions, see note under s
85-25(4)
. S 290-80(2A) formerly read:
290-80(2A)
If only paragraph (1)(c) applies, you can deduct only the amount of the contribution that reduces your charge percentage under section 22 or 23 of the
Superannuation Guarantee (Administration) Act 1992
in respect of the employee.
S 290-80(2A) inserted by No 23 of 2012, s 3 and Sch 5 item 3, applicable to contributions made on or after 1 July 2013.
290-80(2B)
If both paragraphs
(1)(b)
and
(c)
apply and paragraph
(1)(a)
does not apply, you can deduct only the greater of the following amounts (or only one of them if they are equal):
(a)
the amount of the contribution that is required by the industrial award, determination or notional agreement preserving State awards;
(b)
the amount of the contribution that causes the result described in paragraph
(1)(c)
.
Note:
If paragraph
(1)(a)
applies, you can deduct the whole of the contribution (whether or not paragraph
(1)(b)
or
(1)(c)
also applies).
History
S 290-80(2B) amended by No 57 of 2025, s 3 and Sch 1 item 88, by substituting para (b), effective 1 July 2026. For application and transitional provisions, see note under s
85-25(4)
. Para (b) formerly read:
(b)
the amount of the contribution that reduces your charge percentage under section 22 or 23 of the
Superannuation Guarantee (Administration) Act 1992
in respect of the employee.
S 290-80(2B) inserted by No 23 of 2012, s 3 and Sch 5 item 3, applicable to contributions made on or after 1 July 2013.
290-80(3)
For the purposes of this section, a reference to a determination does not include a reference to a workplace determination made under the
Fair Work Act 2009
or the
Workplace Relations Act 1996
.
History
S 290-80(3) inserted by No 54 of 2009, s 3 and Sch 18 item 9, effective 1 July 2009.
S 290-80 inserted by
No 9 of 2007
, s 3 and Sch 1 item 1, applicable to the 2007-2008 income year and later years.
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