Excess contributions tax and how funds report your contributions

What do funds report?

Table of reported amounts

Use the following table, which shows the types of contributions and allocations that funds must report, to help you determine how they're treated for ECT purposes.

Type of contribution or allocation	How they're treated for ECT
	Concessional	Non-concessional	Not counted towards a cap
Employer contributions	Employer contributions
Personal contributions	The amount of your personal contributions which you are allowed as a personal superannuation deduction in your income tax return.	The amount of your personal contributions which you are not allowed as a personal superannuation deduction in your income tax return.
Super CGT cap election amounts		Any super CGT election amounts which are greater than your lifetime super CGT cap for that year.	Super CGT cap election amounts that do not exceed your lifetime super CGT cap for that year.
Personal injury election amounts			Personal injury election amount.
Spouse and child contributions		Spouse and child contributions.
Other family and friend contributions	Other family and friend contributions.
Taxable component of directed termination payments	The part of the taxable component of a directed termination payment (DTP) that is in excess of your $1 million transitional termination payment (TTP) cap.		Taxable component of a DTP that is within your $1 million TTP cap.
Foreign fund amounts: assessable non-assessable	Assessable foreign fund amount.	Non-assessable foreign fund amount.
Transfers from reserves: assessable non-assessable	Assessable transfers from reserves.	Non-assessable transfers from reserves.
Contributions made to a previously non-complying fund		Contributions made to a previously non-complying fund.
Any other contributions This label is only reported by SMSFs.			Any other contributions (including super co-contributions and any FHSA transfers and FHSA government contributions).
Total contributions		Any amount transferred from your FHSA, and any FHSA government contributions paid after the transfer.	Total contributions except for any amount transferred from your FHSA, and any FHSA government contributions paid after the transfer.

If you have any excess concessional contributions, they will also count towards your non-concessional contributions cap.