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Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES

PART 3-30 - SUPERANNUATION

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Division 290 - Contributions to superannuation funds

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Subdivision 290-C - Deducting personal contributions

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Commissioner ' s Remedial Power

Note: A Commissioner ' s Remedial Power modification is relevant to this part of the tax law. Taxation Administration (Remedial Power - Work Test for Personal Superannuation Contributions) Determination 2023 (F2023L00564) modifies the operation of s 290-165(1A) of the Income Tax Assessment Act 1997 and any other provisions of a taxation law whose operation is affected by the modified operation of s 290-165(1A) .

The operation of the relevant provision is modified as follows:

For the purposes of s 370-5 in Sch 1 to the Taxation Administration Act 1953 , s 290-165(1A) of the Income Tax Assessment Act 1997 is modified to operate as if:

(a) you also meet the requirement in paragraph 290-165(1A)(a) if you worked for gain or reward as a covered person for at least 40 hours in any period of 30 consecutive days during the income year in which the contribution was made; and

(b) you also meet the requirement in subparagraph 290-165(1A)(b)(i) if you worked for gain or reward as a covered person for at least 40 hours in any period of 30 consecutive days during the income year ending before the income year in which the contribution was made.

The modification applies in relation to contributions made on or after 1 July 2022.

An entity must treat a modification as not applying to it or any other entity if the modification would produce a less favourable result for it. The Commissioner is empowered by s 370-5 of Sch 1 to the Taxation Administration Act 1953 to make modifications, by legislative instrument, to ensure the law is administered to achieve its intended purpose or object.

Conditions for deducting a personal contribution

290-160 (Repealed) SECTION 290-160 Maximum earnings as employee condition
(Repealed by No 81 of 2016)

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History

S 290-160 repealed by No 81 of 2016, s 3 and Sch 5 item 4, effective 1 January 2017 and applicable in relation to contributions made in the 2017-18 income year and later income years. S 290-160 formerly read:

SECTION 290-160 Maximum earnings as employee condition
290-160(1)
This section applies if:

(a) in the income year in which you make the contribution, you engage in any of these activities:

(i) holding an office or appointment;

(ii) performing functions or duties;

(iii) engaging in work;

(iv) doing acts or things; and

(b) the activities result in you being treated as an employee for the purposes of the Superannuation Guarantee (Administration) Act 1992 (assuming that subsection 12(11) of that Act had not been enacted).

290-160(2)
To deduct the contribution, less than 10% of the total of the following must be attributable to the activities:

(a) your assessable income for the income year;

(b) your *reportable fringe benefits total for the income year;

(c) the total of your *reportable employer superannuation contributions for the income year.
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History

S 290-160(2) amended by No 27 of 2009, s 3 and Sch 3 item 46, by inserting para (c) at the end, applicable in relation to income years starting on or after 1 July 2009.

290-160(3)
For the purposes of paragraph (2)(a) of this section, disregard any * excess concessional contributions you have for the * financial year corresponding to the income year.
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History

S 290-160(3) amended by No 118 of 2013, s 3 and Sch 1 item 21, by substituting " you have " for " included in your assessable income under paragraph 292-467(2)(a) " , effective 29 June 2013. For application, transitional and saving provisions see note under Div 291 heading.

S 290-160(3) inserted by No 75 of 2012, s 3 and Sch 4 item 8, applicable in relation to excess concessional contributions for the financial year beginning on 1 July 2011 and later financial years.

S 290-160 inserted by No 9 of 2007 , s 3 and Sch 1 item 1, applicable to the 2007-2008 income year and later years.

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