Document ID: chunk:federal_register_of_legislation:C2025C00029:section:3:p39
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 3 (pt 39/80)
Character Range: 4439185–4441966

time when an individual is an employee of an entity within the expanded meaning of employee given by section 12 of the Superannuation Guarantee (Administration) Act 1992, this Subdivision applies as if the individual were an employee of the entity.
 (2) For the purposes of this Subdivision:
 (a) in relation to a contribution by a partnership in respect of an employee of the partnership—treat the employee as an employee of the partnership; and
 (b) in relation to a contribution by a partner in a partnership in respect of an employee of the partnership—treat the employee as an employee of the partner.

Conditions for deducting an employer contribution

290‑70  Employment activity conditions
  To deduct the contribution, the employee must be:
 (aa) your employee (within the expanded meaning of employee given by section 12 of the Superannuation Guarantee (Administration) Act 1992); or
 (a) engaged in producing your assessable income; or
 (b) an Australian resident who is engaged in your business.

290‑75  Complying fund conditions
 (1) If the contribution was made to a *superannuation fund, at least one of these conditions must be satisfied:
 (a) the fund was a *complying superannuation fund for the income year of the fund in which you made the contribution;
 (b) at the time you made the contribution, you had reasonable grounds to believe that the fund was a complying superannuation fund for that income year;
 (c) at or before the time you made the contribution, you obtained a written statement (given by or on behalf of the trustee of the fund) that the fund:
 (i) was a resident regulated superannuation fund (within the meaning of the Superannuation Industry (Supervision) Act 1993); and
 (ii) was not subject to a direction under section 63 of that Act (which prevents a fund from accepting employer contributions).
 (2) However, the condition in paragraph (1)(b) or (c) cannot be satisfied if, when the contribution was made:
 (a) you were:
 (i) the trustee or the manager of the fund; or
 (ii) an *associate of the trustee or the manager of the fund; and
 (b) you had reasonable grounds to believe that:
 (i) the fund was not a resident regulated superannuation fund (within the meaning of the Superannuation Industry (Supervision) Act 1993); or
 (ii) the fund was operating in contravention of a regulatory provision (within the meaning of section 38A of that Act).
 (3) For the purposes of subparagraph (2)(b)(ii), a contravention of the Superannuation Industry (Supervision) Act 1993 or regulations made under it 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