Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) You cannot deduct under this Act an amount you pay as a contribution to a * complying superannuation fund or * RSA, except as provided by this Division.
(2) You cannot deduct under this Act an amount you pay as a contribution to a * non-complying superannuation fund, except as provided by this Division.
Note: Under Subdivision 290-B (Deduction of employer contributions and other employment-connected contributions), you may be able to deduct contributions you make to a non-complying fund that you believe to be a complying fund.
Table of sections
Deducting employer contributions
290-60 Employer contributions deductible
290-65 Application to employees etc.
Conditions for deducting an employer contribution
290-70 Employment activity conditions
290-75 Complying fund conditions
290-80 Age related conditions
Other employment-connected deductions
290-85 Contributions for former employees etc.
290-90 Controlling interest deductions
290-95 Amounts offset against superannuation guarantee charge
Returned contributions
290-100 Returned contributions assessable
Deducting employer contributions