Income tests: an overview

Reportable super contributions

Reportable super contributions include your:

• reportable employer super contributions
• deductible personal super contributions.

Reportable employer super contributions are salary sacrificed super contributions or other contributions your employer makes for you when all of the following apply:

• you influenced the amount of super your employer contributes
• the contributions are additional to the compulsory contributions your employer must make under any of the following
• super guarantee law
• an industrial agreement
• the trust deed or governing rules of a super fund
• a federal, state or territory law.

For more information on reportable super contributions, refer to Guide for employees and self employed - Reportable superannuation contributions - income tests. For more information on reportable employer super contributions, refer to Employer guide for reportable employer super contributions (RESC). This guide is written for employers but contains helpful information about the concept of reportable employer super contributions.