45AARestoration of death benefit previously reduced to offset contribution tax liabilities

#### 45AA Restoration of death benefit previously reduced to offset contribution tax liabilities 45AA Restoration of death benefit previously reduced to offset contribution tax liabilities > > (1) STC may, for the purposes of obtaining a deduction from assessable income under section 295-485 of the [Income Tax Assessment Act 1997](http://www.legislation.gov.au/) of the Commonwealth, increase an employer-financed portion of a benefit payable or paid under this Act on the death of a contributor or former contributor previously reduced under section 45A (1). > > > (2) The amount of the increase is to be the amount determined by STC, after obtaining actuarial advice, as the amount of increase required to obtain the deduction referred to in subsection (1). > > > (3) (Repealed) > > **s 45AA:** Ins 2005 No 52, Sch 5 \[6\]. Am 2010 No 60, Sch 3 \[1\] \[2\].