Income Tax Assessment Act 1997
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Hide history noteSECTION 293-160 Salary packaged contributions 293-160(1)
A contribution made to a * complying superannuation plan in respect of an individual is covered by this section if it is made because the individual agreed with an entity, or an * associate of an entity:
(a) for the contribution to be made; and
(b) in return, for the * withholding payments covered by subsection (2) that are to be made to the individual by the entity to be reduced (including to nil).
293-160(2)
This subsection covers a * withholding payment covered by any of the provisions in Schedule 1 to the Taxation Administration Act 1953 listed in the table.
| Withholding payments covered | ||
| Item | Provision | Subject matter |
| 1 | Section 12-35 | Payment to employee |
| 2 | Section 12-40 | Payment to company director |
| 3 | Section 12-45 | Payment to office holder |
| 4 | Section 12-55 | Voluntary agreement to withhold |
| 5 | Section 12-60 | Payment under labour hire arrangement, or specified by regulations |
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