Income tax: deductibility of personal superannuation contributions

Taxation Ruling TR 96/25 applies to a person who makes personal contributions to a complying superannuation fund. It considers the circumstances in which those personal superannuation contributions qualify for an income tax deduction under Subdivision AB of Division 3 of Part III of the Income Tax Assessment Act 1936.

Taxation Ruling TR 96/25 is being withdrawn and replaced by Draft Taxation Ruling TR 2005/D9. Draft Taxation Ruling TR 2005/D9 incorporates legislative changes and recent decisions from tribunals and courts related to deductions for personal superannuation contributions.