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