Document ID: chunk:federal_register_of_legislation:C2007A00009:clause:1_1:p5
Version: federal_register_of_legislation:C2007A00009
Segment Type: clause
Provision Reference: sch 1 cl 1 (pt 5/29)
Character Range: 19102–21864

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  Assessable income or business conditions

  To deduct the contribution, the employee must be:
 (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 established on the balance of probabilities.

290‑80  Age related conditions

 (1) To deduct the contribution, either:
 (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 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