Apportionment of Expenses

However particular attention should be made where your superfund is paying you a pension while at the same time you are working (part-time say) and are making contributions. The expenses in this situation need to be apportioned.

Apportionment rules are subject to change however here are some examples:

Investment Management Fees, such as fees paid to your broker or investment advisor are apportionable as follows:

General Administration Expenses:

Types of expenses that may require apportionment:

1. subscriptions
2. accounting fees
3. audit fees
4. actuarial fees
5. other admin costs

Here is what the ATO has to say <ATO-Link> see TR93/17.