Revenue Note for Guidance

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Revenue Note for Guidance

790CA Relief for additional superannuation contribution under Public Service Pay and Pensions Act 2017

The Additional Superannuation Contribution (ASC) which is payable by public servants under the Public Service Pay and Pensions Act 2017 may be deducted as an expense in computing the amount of income assessable under Schedule E in the year in which the contribution is paid. The ASC is payable by public servants from their pensionable pay from 1 January 2019.

Relevant Date: Finance Act 2021