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Articles
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What are Reportable Employer Superannuation Contributions?
Self-managed Super Funds
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Extra Tax on Superannuation Contribution - Last Year
New penalty regime prompts ATO review
What are Reportable Employer Superannuation Contributions?


 


 


Reportable employer super contributions are:-


-    contributions made under a salary sacrifice agreement
-    additional amounts paid to an employee’s super fund – for example, an annual bonus paid to super
-    employee-negotiated increases in super contributions as a part of their salary package – for example, under individual employment contracts


Reportable employer super contributions are not:-


-    super guarantee contributions
-    compulsory super contributions required by the governing rules of a super fund or required by a state or territory law
-    employer super contributions made under a collectively negotiated industrial agreement


Reportable employer super contributions are not included in an employee’s assessable income; however:-


-    the employer must report them to the Australian Taxation Office as part of the annual payment summary reporting
-    the employee must report them to the Australian Taxation Office in their tax return


 




2nd-September-2014