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23 Aug 12 Addendum to TR 2010/1 (superannuation contributions)

On 22 August 2012, the ATO issued addendum TR 2010/1A2 (Income tax: superannuation contributions).

The Addendum amends Taxation Ruling TR 2010/1 to reflect amendments made to ITAA 1997 by Superannuation Legislation Amendment Act 2010.

Broadly, the changes made by Superannuation Legislation Amendment Act 2010 as covered by the Addendum relate to:

  • deducting superannuation contributions for former employees; and
  • giving a valid notice of intention to deduct a superannuation contribution to a successor fund if the contribution was made to the original fund.

The Addendum also amends Taxation Ruling TR 2010/1 to reflect s 290-170(5) of ITAA 1997 as inserted by the Tax Laws Amendment (2009 Measures No 6) Act 2010 and before its replacement by the amendment in Superannuation Legislation Amendment Act 2010.

 


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