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The AAT has held that the taxpayer was not entitled to a deduction for a personal superannuation contribution that he made for the 2007 year, because during at least part of that year, he was employed and superannuation benefits were being provided on his behalf by his employer. He thus failed to satisfy the definition of an "eligible person" in the former s 82AAS(2) of ITAA 1936.

The AAT rejected the taxpayer's argument that because he was not employed for 50 days in the 2007 year, he was not eligible for superannuation from the employer in that period and that he was therefore eligible for a deduction for his personal superannuation contributions for that period, worked out pro rata.

Fraser and FCT [2012] AATA 655 (28 September 2012).


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