Div 26 heading substituted by No 121 of 1997.
S 26-85 substituted by No 15 of 2007, s 3 and Sch 1 item 179, applicable to the 2007-2008 income year and later years. S 26-85 formerly read:
SECTION 26-85 Amounts offset against superannuation guarantee charge
You cannot deduct under this Act a contribution made for an employee of yours if you elect under subsection
Superannuation Guarantee (Administration) Act 1992
that the contribution be offset against your liability to pay superannuation guarantee charge.
S 26-85 inserted by No 147 of 2005, s 3 and Sch 6 item 2, applicable to contributions made on or after 1 January 2006.