ITAA 1997 s 290-B

Timing of income tax deductions for superannuation contributions made through the Small Business Superannuation Clearing House - ATO compliance approach

Superannuation guarantee: can an entity that is an employer of an individual for superannuation guarantee purposes only because of subsection 12(3) or 12(8) of the Superannuation Guarantee (Administration) Act 1992 enter into an effective 'salary' sacrifice arrangement with the individual such that the contributions to a complying superannuation fund or retirement savings account made under the arrangement in lieu of 'salary' for the individual are employer contributions?

Superannuation Guarantee: Payment of salary and wages after the death of an employee to the deceased estate

Superannuation contributions made to the Small Business Superannuation Clearing House - compliance approach to timing of income tax deductions