Commonwealth of Australia Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 290.95

                   You cannot deduct a contribution under this Act if you elect under subsection 23A(1) of the Superannuation Guarantee (Administration) Act 1992 that the contribution be offset against your liability to pay superannuation guarantee charge.

Note:          You cannot deduct a charge imposed by the Superannuation Guarantee Charge Act 1992 : see section 26-95.

Returned contributions