S 82AAR repealed by No 15 of 2007, s 3 and Sch 1 item 5, applicable to the 2007-2008 income year and later years. S 82AAR formerly read:
SECTION 82AAR DEDUCTIONS FOR CONTRIBUTIONS TO FUNDS FOR EMPLOYEES NOT ALLOWABLE UNDER OTHER PROVISIONS OF ACT
82AAR(1)
A deduction is not allowable under any provision of this Act other than this Subdivision in respect of an amount paid by a taxpayer as a contribution to a superannuation fund for the purpose of making provision for superannuation benefits for, or for dependants of, an employee or employees, another person or persons where the amount paid reduces the taxpayer
'
s charge percentage in respect of the other person under section
22
or
23
of the
Superannuation Guarantee (Administration) Act 1992
or another person or persons who are employees for the purposes of that Act.
History
S 82AAR(1) amended by No 147 of 2005, s 3 and Sch 7 item 12, applicable to payments made on or after the first day of the first quarter after the quarter in which No 147 of 2005 received the Royal Assent
[
ie 14 December 2005]. No 147 of 2005, s 3 and Sch 7 item 19, contains the following provision:
Previous interpretation preserved
19
The amendment is not to be taken to affect by implication the interpretation of a provision amended at a time before commencement.
S 82AAR(1) amended by No 181 of 1994.
S 82AAR(1) amended by No 97 of 1989.
82AAR(2)
A deduction is not allowable under this Act in respect of an amount set apart by a taxpayer as a fund for the purpose of making provision for superannuation benefits for, or for dependants of, an employee or employees, another person or persons where the amount paid reduces the taxpayer
'
s charge percentage in respect of the other person under section
22
or
23
of the
Superannuation Guarantee (Administration) Act 1992
or another person or persons who are employees for the purposes of that Act.
History
S 82AAR(2) amended by No 147 of 2005, s 3 and Sch 7 item 12, applicable to payments made on or after the first day of the first quarter after the quarter in which No 147 of 2005 received the Royal Assent
[
ie 14 December 2005]. No 147 of 2005, s 3 and Sch 7 item 19, contains the following provision:
Previous interpretation preserved
19
The amendment is not to be taken to affect by implication the interpretation of a provision amended at a time before commencement.
S 82AAR(2) inserted by No 97 of 1989.
82AAR(3)
A deduction is not allowable under a provision of this Act other than this Subdivision in respect of an amount paid, or purportedly paid, by a taxpayer under section
25
of the
Small Superannuation Accounts Act 1995
.
History
S 82AAR(3) inserted by No 53 of 1995.
82AAR(4)
A deduction is not allowable under a provision of this Act other than this Subdivision in respect of an amount paid by a taxpayer as a contribution to an RSA for the purpose of making provision for superannuation benefits for, or for dependants of, an employee, another person where the amount paid reduces the taxpayer
'
s charge percentage in respect of the other person under section
22
or
23
of the
Superannuation Guarantee (Administration) Act 1992
or another person who is an employee for the purposes of that Act.
History
S 82AAR(4) amended by No 147 of 2005, s 3 and Sch 7 item 13, applicable to payments made on or after the first day of the first quarter after the quarter in which No 147 of 2005 received the Royal Assent
[
ie 14 December 2005]. No 147 of 2005, s 3 and Sch 7 item 19, contains the following provision:
Previous interpretation preserved
19
The amendment is not to be taken to affect by implication the interpretation of a provision amended at a time before commencement.
S 82AAR(4) inserted by No 62 of 1997.
S 82AAR amended by No 117 of 1975, No 51 of 1973, and inserted by No 110 of 1964.
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