Section CX 13 — Income Tax Act 2007: Contributions to superannuation schemes

CX 13 Contributions to superannuation schemes When fringe benefit arises (1) A fringe benefit arises when an employer contributes to a superannuation scheme for the benefit of an employee. Exclusion (2) This section does not apply if the contribution is an employer's superannuation cash contribution. Defined in this Act: contribution , employee , employer , employer's superannuation cash contribution , fringe benefit , superannuation scheme Compare: 2004 No 35 s CX 12 Section CX 13(2): substituted (with effect on 1 April 2008), on 6 October 2009, by section 52(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34). Section CX 13 list of defined terms employer's superannuation cash contribution : inserted (with effect on 1 April 2008), on 6 October 2009, by section 52(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34). Section CX 13 list of defined terms employer's superannuation contribution : repealed (with effect on 1 April 2008), on 6 October 2009, by section 52(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).