Section RD 37 — Income Tax Act 2007: Contributions to superannuation schemes

RD 37 Contributions to superannuation schemes Amount of contribution (1) The value of a benefit that an employer provides in contributing to a superannuation scheme for an employee is the amount of the contribution made by the employer. GST (2) In this section, for a registered person who may claim input tax for a contribution to a superannuation scheme, amount means the GST-inclusive amount. Defined in this Act: amount , contribution , GST , employee , employer , input tax , superannuation scheme , Compare: 2004 No 35 s ND 1H