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This draft Taxation Ruling was issued on 3 June 2009.

The draft Ruling is about contributions made to a superannuation fund, an approved deposit fund or a retirement savings account. It explains the Commissioner's views as to the ordinary meaning of the word "contribution" in so far as "contribution" is used in relation to a superannuation fund, approved deposit fund or retirement savings account in the ITAA 1997. Aspects of this draft Ruling are also relevant to the meaning of "contribution" in the Superannuation Industry (Supervision) Act 1993 (SISA) and the Superannuation Industry (Supervision) Regulations 1994 (SISR). However, it should be noted that the SISR contain a definition of "contribution" that modifies its ordinary meaning.

Part A of this draft Ruling considers the ordinary meaning of contribution, how a contribution can be made and when a contribution is made. Part B explains some aspects of the rules in Division 290 ITAA 1997 that apply when a superannuation contribution for an employee or a personal contribution is deducted.

For a copy of TR 2009/D3 go here.

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