Income tax: what is the approved form and manner of notices required by section 82AAT of the Income Tax Assessment Act 1936 (the ITAA) to be given to the trustees of a superannuation fund by taxpayers who wish to claim a deduction for their personal contributions to the fund?
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Notice of Withdrawal
1. Taxation Determination TD 93/224 specified the information that a person was required to provide to give notice in the form and manner approved by the Commissioner for the purposes of section 82AAT of the Income Tax Assessment Act 1936 (ITAA 1936).
2. Section 82AAT of the ITAA 1936 was repealed by the Superannuation Legislation Amendment (Simplification) Act 2007. Section 82AAT of the ITAA 1936 does not apply to the 2007-08 income year and later income years. However, the requirements set out in this taxation determination remain relevant to notices given by a person for contributions made in the 2006-07 income year and earlier income years.
3. If a person wishes to deduct a personal superannuation contribution a notice is still required by section 290-170 of the Income Tax Assessment Act 1997 (ITAA 1997). This section applies to the 2007-08 income year and future income years.
4. The information that a person is required to provide to give notice in the approved form to claim a deduction under section 290-170 of the ITAA 1997 is available in Notice of intent to claim a tax deduction for super contributions or vary a previous notice (Nat 71121).
Commissioner of Taxation
16 January 2008