In "Falson v FCT", the Administrative Appeals Tribunal denied a deduction for a personal superannuation contribution. The tribunal held that a taxpayer was not an "eligible person" as defined in section 82AAS of the Income Tax Assessment Act 1936. Therefore, he was not entitled to a deduction for personal contributions made to a fund, because more than 10 per cent of the total of the taxpayer's assessable income was attributable to eligible employment by an employer who provided super support.
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