Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 280.10

Contributions that can be deducted

  (1)   Employers can usually deduct contributions they make in respect of their employees. Individuals can usually deduct contributions they make in respect of themselves to most complying superannuation funds.

Other contributions cannot be deducted

  (2)   Other contributions cannot be deducted. These include contributions made by others in respect of individuals (such as contributions by a spouse or family member, or Government co - contributions).