790C Relief for the pension deduction under the Financial Emergency Measures in the Public Interest Act 2009

The pension related deduction (PRD) payable by public servants under the Financial Emergency Measures in the Public Interest Act 2009 may be deducted from earnings assessable under Schedule E as an expense in the year of payment. PRD is not payable from 1 January 2019 and is replaced by the additional superannuation contribution (see section 790CA) from that date.

Relevant Date: Finance Act 2021