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The Taxpayers' Guide 2013 - 2014, 25th Edition by Taxpayers Australia

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18.080   Contributions made to non-complying superannuation funds

Superannuation contributions to non-complying superannuation funds have not been deductible since 30 June 2000 and continue to be treated as assessable income and taxed in the fund at the top marginal tax rate. However an employer may be able to deduct superannuation contributions, if they had reasonable grounds to believe at the time the contributions were made, that the fund was a complying fund for that year of income (s290-75(1)(b)).

The superannuation legislation provides that contributions made to non-complying superannuation funds will not count towards the concessional contributions cap or the non-concessional contributions cap. However all contributions made from 10 May ...

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