ITAA 1936 s 82AAC(2A)

Income tax: will Part IVA of the Income Tax Assessment Act 1936 always apply if a taxpayer who carries on a business (including a personal services business) pays superannuation contributions that do not exceed the age-based limits but are considerably in excess of the value of the services provided by the employee?

What is the tax treatment of an expense incurred by a superannuation fund that is paid by an employer or eligible person on behalf of a superannuation fund and that is journalised as a superannuation contribution?

Deduction limit for employer superannuation contributions under subsection 82AAC(2) of the ITAA 1936 - associates for part of the year of income

Excess contributions tax: transitional non-concessional contributions - age based deduction limit - associated employers