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The ATO has advised that recent audit activity has identified a high rate of incorrect claims for deductions for personal super contributions in 2008 tax returns. Many of the incorrect claims are attributable to a failure to consider the new legislative requirements now governing this deduction. Subdivision 290-C of the ITAA 1997 replaced the old provisions in s 82AAT of the ITAA 1936 with effect from 1 July 2007. An article in the March 2009 edition of The Tax Agent magazine entitled "New rules for deducting personal super contributions" summarises the requirements.

For more information about claiming deductions for personal super contributions, go here.

For a copy of The Tax Agent magazine, March 2009, go here.

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