Income Tax Assessment Act 1997
CHAPTER 3
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SPECIALIST LIABILITY RULES
PART 3-30
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SUPERANNUATION
Division 290
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Contributions to superannuation funds
Subdivision 290-B
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Deduction of employer contributions and other employment-connected contributions
Deducting employer contributions
SECTION 290-65 Application to employees etc. 290-65(1)
At a time when an individual is an employee of an entity within the expanded meaning of employee given by section 12 of the Superannuation Guarantee (Administration) Act 1992 , this Subdivision applies as if the individual were an employee of the entity.
290-65(2)
For the purposes of this Subdivision:
(a) in relation to a contribution by a partnership in respect of an employee of the partnership - treat the employee as an employee of the partnership; and
(b) in relation to a contribution by a partner in a partnership in respect of an employee of the partnership - treat the employee as an employee of the partner.
View history note
Hide history noteSECTION 290-65 Application to employees etc. 290-65(1)
At a time when an individual is an employee of an entity within the expanded meaning of employee given by section 12 of the Superannuation Guarantee (Administration) Act 1992 , this Subdivision applies as if the individual were an employee of the entity.
290-65(2)
For the purposes of this Subdivision:
(a) in relation to a contribution by a partnership in respect of an employee of the partnership - treat the employee as an employee of the partnership; and
(b) in relation to a contribution by a partner in a partnership in respect of an employee of the partnership - treat the employee as an employee of the partner.
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