The Guides to Social Policy Law is a collection of publications designed to assist decision makers administering social policy law. The information contained in this publication is intended only as a guide to relevant legislation/policy. The information is accurate as at the date listed at the bottom of the page, but may be subject to change. To discuss individual circumstances please contact Services Australia.

1.1.R.80 Reportable superannuation contributions

Definition

A parent's (1.1.P.10) reportable superannuation contributions are included in the calculation of their ATI (1.1.A.20).

The amount includes:

  • superannuation contributions that reduce the parent's taxable income (1.1.T.20) (for example, salary sacrificed superannuation contributions)
  • other contributions the employer makes to a super fund on behalf of the parent, (that are in addition to the minimum contributions the employer must make)
  • any personal deductible contributions made to a super fund which are claimed as an income tax deduction on the parent's tax return.

Compulsory superannuation contributions from after-tax income are not reportable.

Act reference: CSA Act section 43(1)(f) Working out parents adjusted taxable income

ITA Act subdivision 290-C Deducting personal contributions

Policy reference: CS Guide 2.4.4.20 Adjusted taxable income

Last reviewed: