Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 290.70

    To deduct the contribution, the employee must be:

  (aa)   your employee (within the expanded meaning of employee given by section   12 of the Superannuation Guarantee (Administration) Act 1992 ); or

  (a)   engaged in producing your assessable income; or

  (b)   an Australian resident who is engaged in your business.