Section EF 2 — Income Tax Act 2007: Employer’s superannuation contribution tax

EF 2 Employer’s superannuation contribution tax An amount of employer’s superannuation contribution tax (ESCT) for which a deduction is allowed may be deducted only in the income year in which the employer’s superannuation cash contributions to which the tax relates are made, whether or not the tax actually becomes due and payable in the income year. Defined in this Act: deduction , employer's superannuation cash contribution , ESCT , income year , pay Compare: 2004 No 35 s EF 2 Section EF 2: amended (with effect on 1 April 2008), on 6 October 2009, by section 121(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34). Section EF 2 list of defined terms employer's superannuation cash contribution : inserted (with effect on 1 April 2008), on 6 October 2009, by section 121(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34). Section EF 2 list of defined terms employer's superannuation contribution : repealed (with effect on 1 April 2008), on 6 October 2009, by section 121(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).