Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-30 - SUPERANNUATION  

Division 280 - Guide to the superannuation provisions  

Contributions phase  

SECTION 280-10   Contributions phase - deductibility  


Contributions that can be deducted

280-10(1)    


Employers can usually deduct contributions they make in respect of their employees. Individuals can usually deduct contributions they make in respect of themselves to most complying superannuation funds.

Other contributions cannot be deducted

280-10(2)    


Other contributions cannot be deducted. These include contributions made by others in respect of individuals (such as contributions by a spouse or family member, or Government co-contributions).

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