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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

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 O’Bryan, CTA, is a senior Tax Partner at Hall & Wilcox Lawyers. He has more than 35 years’ experience giving expert tax advice to private business and wealthy family groups. He has particular expertise in the tax aspects of succession planning and in managing complex disputes with the ATO. - Current at 24 September 2018
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