Document ID: chunk:federal_register_of_legislation:C2007A00009:clause:1_1:p6
Version: federal_register_of_legislation:C2007A00009
Segment Type: clause
Provision Reference: sch 1 cl 1 (pt 6/29)
Character Range: 21614–24413

determination or notional agreement preserving State awards (within the meaning given by Schedule 8 to the Workplace Relations Act 1996) that is in force under an *Australian law.

 (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 Australian Workplace Agreement, Collective Agreement or preserved State agreement under the Workplace Relations Act 1996, or a similar agreement made under a State law, is not an award or determination.

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 a one‑off payment in lieu of salary or wages that relate to a period of service during which the other person was your employee.

 (2) Treat the other person as your employee for the purposes of subsection 290‑60(1).

 (3) Despite subsection 290‑60(2), the condition in section 290‑70 must be satisfied only at the most recent time when the other person was your employee (apart from subsection (2) of this section).

290‑90  Controlling interest deductions

 (1) Section 290‑60 applies as modified by this section if you make a contribution in respect of another person at a time, and at that time:
 (a) the other person is an employee of a company in which you have a controlling interest; or
 (b) you are connected to the other person in the circumstances set out in subsection (5); or
 (c) you are a company connected to the other person in the circumstances described in subsection (6).

 (2) Treat the other person as your employee at that time for the purposes of subsection 290‑60(1).

Note 1: A deduction may be denied by section 85‑25 if the employee is your associate.

Note 2: Section 86‑60 (read together with section 86‑75) limits the extent to which superannuation contributions by personal service entities are allowable deductions.

 (3) Despite subsection 290‑60(2), for you to deduct the contribution the condition in subsection (4) needs to be satisfied instead of the condition in section 290‑70.

 (4) The other person must be either:
 (a) engaged in producing the assessable income of the other person's employer; or
 (b) an Australian resident engaged in the business of the other person's employer.

 (5) For the purposes of paragraph (1)(b), the circumstances are:
 (a) you are the beneficial owner of shares in a company of which the other person is an