Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) You cannot deduct under this Act a contribution you make to a fund or an * RSA to provide for * superannuation benefits payable for your * associate, to the extent that the associate's work for you relates to gaining or producing your * personal services income.
(2) Subsection (1) does not stop you deducting a contribution to the extent that your * associate's performance of work forms part of the principal work for which you gain or produce your * personal services income.
(3) However, if subsection (2) applies, your deduction cannot exceed the amount you would have to contribute, for the benefit of the * associate, to a * complying superannuation fund or an * RSA in order to ensure that you did not have any * individual superannuation guarantee shortfalls in respect of the associate for any of the * quarters in the income year.
(4) To work out the amount you would have to contribute for the purposes of subsection (3), the * associate's salary or wages, for the purposes of the Superannuation Guarantee (Administration) Act 1992 , are taken to be the amount that neither section 85 - 10 nor 85 - 20 prevent you deducting for salary or wages you paid to the associate.
Note: See paragraph 85 - 10(2)(e) for deductions relating to employment of associates.