Taxation Ruling

TR 96/25W

Income tax: deductibility of personal superannuation contributions

• Please note that the PDF version is the authorised version of this withdrawal notice.
  This Ruling has been replaced by TR 2005/D9
  This document incorporates revisions made since original publication. View its history and amending notices, if applicable.

FOI status:

Notice of Withdrawal

Taxation Ruling TR 96/25 is withdrawn with effect from today.

1. Taxation Ruling TR 96/25 applies to a person who makes personal contributions to a complying superannuation fund. It considers the circumstances in which those personal superannuation contributions qualify for an income tax deduction under Subdivision AB of Division 3 of Part III of the Income Tax Assessment Act 1936.

2. Taxation Ruling TR 96/25 is being withdrawn and replaced by Draft Taxation Ruling TR 2005/D9. Draft Taxation Ruling TR 2005/D9 incorporates legislative changes and recent decisions from tribunals and courts related to deductions for personal superannuation contributions.

Commissioner of Taxation
25 May 2005

References

ATO references:
NO 2003/11684