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This final Taxation Ruling was issued on 25 February 2010. It was previously released in draft form as TR 2009/D3.

The 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 Ruling are also relevant to the meaning of "contribution" in the Superannuation Industry (Supervision) Act 1993 and the Superannuation Industry (Supervision) Regulations 1994 (SISR). However, it should be noted that the definition of "contribution" in the SISR modifies the ordinary meaning of the word "contribution".

For a copy of TR 2020/1, go here


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