Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-30 - SUPERANNUATION  

Division 290 - Contributions to superannuation funds  

Subdivision 290-B - 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.


 

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