Taxation Ruling
TR 96/25W
Income tax: deductibility of personal superannuation contributions
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Please note that the PDF version is the authorised version of this withdrawal notice.This document has changed over time. View its history.
FOI status:
may be releasedNotice of Withdrawal
Taxation Ruling TR 96/25 is withdrawn with effect from today.
1. Taxation Ruling TR 96/25 applies to a person who makes personal contributions to a complying superannuation fund. It considers the circumstances in which those personal superannuation contributions qualify for an income tax deduction under Subdivision AB of Division 3 of Part III of the Income Tax Assessment Act 1936.
2. Taxation Ruling TR 96/25 is being withdrawn and replaced by Draft Taxation Ruling TR 2005/D9. Draft Taxation Ruling TR 2005/D9 incorporates legislative changes and recent decisions from tribunals and courts related to deductions for personal superannuation contributions.
Commissioner of Taxation
25 May 2005
References
ATO references:
NO 2003/11684
Date: | Version: | Change: | |
13 November 1996 | Original ruling | ||
You are here | 25 May 2005 | Withdrawn |