Commonwealth Consolidated Acts

[Index] [Table] [Search] [Search this Act] [Notes] [Noteup] [Previous] [Next] [Download] [Help]

INCOME TAX ASSESSMENT ACT 1997 - SECT 290.70

Employment activity conditions

                   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.



AustLII: Copyright Policy | Disclaimers | Privacy Policy | Feedback