Income Tax Assessment Act 1997



Division 290 - Contributions to superannuation funds  

Subdivision 290-B - Deduction of employer contributions and other employment-connected contributions  

Deducting employer contributions

SECTION 290-60   Employer contributions deductible  

You can deduct a contribution you make to a *superannuation fund, or an *RSA, for the purpose of providing *superannuation benefits for another person who is your employee when the contribution is made (regardless whether the benefits are payable to a *SIS dependant of the employee if the employee dies before or after becoming entitled to receive the benefits).


Other provisions of this Act and the Income Tax Assessment Act 1936 may reduce, increase or deny the deduction in certain circumstances. For example, see sections 85-25 and 86-75 of this Act.

However, the conditions in sections 290-70 , 290-75 and 290-80 must also be satisfied for you to deduct the contribution.

You can deduct the contribution only for the income year in which you made the contribution.


You cannot deduct the contribution if it is an amount paid by you, as mentioned in regulations under the Family Law Act 1975 , to a *regulated superannuation fund, or to an *RSA, to be held for the benefit of your *non-member spouse in satisfaction of his or her entitlement in respect of the *superannuation interest concerned.


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