ATO Interpretative Decision

ATO ID 2001/6 (Withdrawn)


Superannuation: Contributions Deductions
FOI status: may be released
  • This ATO ID is withdrawn because it contains a view in respect of section 82AAT of the Income Tax Assessment Act 1936. That section does not apply for the 2007-08 income year and later income years. This ATO ID continues to be a precedential view in respect of decisions for income years up to, and including, the 2006-07 income year. See the replacement provisions, sections 290-150; 290-155; 290-160; 290-165; and 290-170 of the Income Tax Assessment 1997 for the 2007-08 and later income years.
    This document has changed over time. View its history.

Status of this decision: Decision Withdrawn 2 November 2007
CAUTION: This is an edited and summarised record of a Tax Office decision. This record is not published as a form of advice. It is being made available for your inspection to meet FOI requirements, because it may be used by an officer in making another decision.

This ATOID provides you with the following level of protection:

If you reasonably apply this decision in good faith to your own circumstances (which are not materially different from those described in the decision), and the decision is later found to be incorrect you will not be liable to pay any penalty or interest. However, you will be required to pay any underpaid tax (or repay any over-claimed credit, grant or benefit), provided the time limits under the law allow it. If you do intend to apply this decision to your own circumstances, you will need to ensure that the relevant provisions referred to in the decision have not been amended or repealed. You may wish to obtain further advice from the Tax Office or from a professional adviser.


Whether personal superannuation contributions are deductible where another person also makes contributions to a superannuation fund on behalf of the taxpayer.


Personal superannuation contributions are not deductible where another person also makes contributions to a superannuation fund on behalf of the taxpayer.


The taxpayer, who is self-employed as a partner in a partnership, made contributions to a superannuation fund during the year of income. The partnership was contracted to a firm which was required to contribute to a superannuation fund after intervention by the industrial union on the taxpayer's behalf. The taxpayer's total assessable income for the relevant year consisted of income received from the partnership.

Reasons For Decision

Under section 82AAT a taxpayer is entitled to a deduction for personal contribution if they are an eligible person in terms of section 82AAS. A person is not an 'eligible person' in relation to a year of income where:

During the whole or a part of the year it was reasonable to expect that superannuation benefits would be provided for the taxpayer; and
The superannuation benefits relate to contributions made to a superannuation fund for the taxpayer by a person other than the taxpayer.

The taxpayer was not an 'eligible person' under section 82AAS because superannuation support was provided by another person, ie. the firm to which the partnership was contracted. Therefore, the contributions made by the taxpayer to the superannuation fund are not deductible.

Date of decision:  4 December 1997

Legislative References:
Income Tax Assessment Act 1936
   section 82AAS
   section 82AAT

Case References:
David Jellicoe Findlay v FCT
   (1998) 98 ATC 4623
   (1998) 39 ATR 266

Related Public Rulings (including Determinations)
TR 96/25

Superannuation Contributions
Self-employed person

Business Line:  Superannuation

Date of publication:  4 June 2001

ISSN: 1445-2782

  Date: Version:
  4 December 1997 Original statement
You are here 2 November 2007 Withdrawn