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
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.
View history note
Hide history noteSECTION 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.
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