https://www.taxtmi.com/caselaws?id=797567 Actuarially determined ad hoc contributions made to eliminate accumulated funding deficits in an approved superannuation fund are not ordinary annual contributions subject to the Rule 87 ceiling. Their character depends on the purpose of curing the gap between fund assets and actuarial liabilities, including deficits carried from earlier years, rather than on whether deficit funding recurs. Such payments are also distinct from initial contributions. Applying the annual ceiling to necessary actuarial-deficit funding would undermine fund solvency and conflict with the deduction framework for approved superannuation funds. A reasoned appellate determination based on applicable precedents is not arbitrary or perverse. en-us Fri, 21 Aug 2026 00:00:00 +0530 Mon, 24 Aug 2026 10:23:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797567 Actuarially determined ad hoc contributions made to eliminate accumulated funding deficits in an approved superannuation fund are not ordinary annual contributions subject to the Rule 87 ceiling. Their character depends on the purpose of curing the gap between fund assets and actuarial liabilities, including deficits carried from earlier years, rather than on whether deficit funding recurs. Such payments are also distinct from initial contributions. Applying the annual ceiling to necessary actuarial-deficit funding would undermine fund solvency and conflict with the deduction framework for approved superannuation funds. A reasoned appellate determination based on applicable precedents is not arbitrary or perverse. Case-Laws Income Tax Fri, 21 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797567