Document ID: chunk:federal_register_of_legislation:C2025C00029:section:3:p40
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 3 (pt 40/80)
Character Range: 4441728–4444526

is to be ignored unless the contravention is:
 (a) an offence; or
 (b) a contravention of a civil penalty provision of that Act or those regulations.
 (4) For the purposes of subparagraph (2)(b)(ii), it is sufficient if a contravention is established on the balance of probabilities.

290‑80  Age related conditions
 (1) To deduct the contribution:
 (a) you must have made the contribution on or before the day that is 28 days after the end of the month in which the employee turns 75; or
 (b) you must have been required to make the contribution by an industrial award, determination or notional agreement preserving State awards (within the meaning of the Fair Work (Transitional Provisions and Consequential Amendments) Act 2009) that is in force under an *Australian law; or
 (c) the contribution must reduce your charge percentage under section 22 or 23 of the Superannuation Guarantee (Administration) Act 1992 in respect of the employee.
 (2) If only paragraph (1)(b) applies, you can deduct only the amount of the contribution that is required by the industrial award, determination or notional agreement preserving State awards.
Note: An industrial agreement, such as an enterprise agreement within the meaning of the Fair Work Act 2009, or a similar agreement made under a State law, is not an award or determination.
 (2A) If only paragraph (1)(c) applies, you can deduct only the amount of the contribution that reduces your charge percentage under section 22 or 23 of the Superannuation Guarantee (Administration) Act 1992 in respect of the employee.
 (2B) If both paragraphs (1)(b) and (c) apply and paragraph (1)(a) does not apply, you can deduct only the greater of the following amounts (or only one of them if they are equal):
 (a) the amount of the contribution that is required by the industrial award, determination or notional agreement preserving State awards;
 (b) the amount of the contribution that reduces your charge percentage under section 22 or 23 of the Superannuation Guarantee (Administration) Act 1992 in respect of the employee.
Note: If paragraph (1)(a) applies, you can deduct the whole of the contribution (whether or not paragraph (1)(b) or (1)(c) also applies).
 (3) For the purposes of this section, a reference to a determination does not include a reference to a workplace determination made under the Fair Work Act 2009 or the Workplace Relations Act 1996.

Other employment‑connected deductions

290‑85  Contributions for former employees etc.
 (1) Section 290‑60 applies as modified by this section if a contribution you make in respect of another person:
 (a) reduces your charge percentage under sections 22 or 23 of the Superannuation Guarantee (Administration) Act 1992 in respect of the other person because of section 15B of that Act; or
 (b) is