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Deductability of employer superannuation contributions - new rules.

Publication date: 01 Nov 07 | Source: KEEPING GOOD COMPANIES

Issue: Vol 59 No 10 2007

Pages: pp.619-626

Abstract:
From 1 July 2007, for employers to claim a tax deduction for 100 per cent of superannuation contributions, the requirements of the new Div 290 of the Income Tax Assessment Act 1997 must be satisfied. The shift from limiting concessionally taxed benefits to now limiting contribution concessions requires a rethink in approach, especially for people with multiple directorships.

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Author profile

Andrew O'Bryan CTA
Andrew is a Partner at Hall & Wilcox Lawyers and provides advice on the application of a wide range of taxation. He has substantial knowledge of taxation and commercial practice and advises his clients on income tax, capital gains tax, tax audits and reviews, fringe benefits tax, business structuring and transactions, liquidations and reconstructions, superannuation, retirement planning, business succession, estate planning, and philanthropy. Andrew advises accounting and legal firms on their clients’ affairs. He also draws clients from industry, commerce and high-net-worth private family groups. One of his main interests is advising private business owners on the transition of management and control of family businesses to the next generation. Andrew has been recognised in the The Best Lawyers in Australia in Tax Law every year since 2014 and is a leading tax lawyer in Victoria in Doyle's Guide to the Australian Legal Profession. - Current at 12 November 2019
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