A-Z index

Superannuation contributions

Adding to your super
Add to your super through salary sacrifice, personal super contributions, transferring super from foreign super funds or eligible government contributions.
Authority to release excess contributions tax & statement instructions
Form instructions and a sample copy to help super funds and members complete the Commissioner's compulsory authority to release excess contributions tax and statement. (NAT 71451)
Contributions and rollovers
As an SMSF trustee, you can accept contributions and rollovers for your members from various sources but there are some restrictions, mostly depending on the member’s age and the contribution caps.
Growing your super
You can grow your super by making your own contributions, making salary sacrifice arrangements or receiving government contributions.
Low income super contribution
The low income super contribution (LISC) is a government superannuation payment to help low and middle income earners save for retirement. Find out about eligibility, rates and thresholds.
Low income super contribution calculator
The low income super contribution calculator (LISC) is a tool to help individuals estimate their LISC entitlement and eligibility.
Salary sacrificing super - information for employers
An employee can 'sacrifice' part of their salary or wages into super contributions under an agreement with you. You then pay the sacrificed amount to your employee's super fund on their behalf.
Super contributions - for defined benefit funds and untaxed funds
From 1 July 2017, you are not eligible to claim a deduction for personal super contributions made to certain types of funds. This page provides details of the non-deductible funds.
Super contributions - too much can mean extra tax
There are caps on the amount you can contribute to your super each financial year that are taxed at lower rates. - exceed these caps, you may pay extra tax.
Super guarantee contributions
Use this tool to calculate superannuation guarantee (SG) contributions for your eligible employees for a current quarter, including the period within 28 days after the end of that quarter.
Super member contributions statement 2008 to 2012 years
Instructions and form for super providers and suppliers of super information. Only use this member contributions statement (MCS) to report contributions received between the 2007-08 to 2011-12 financial years. (NAT 71334)
Working out if you have to pay super
Generally, if you pay an employee $450 or more (before tax) in a calendar month, you have to pay super guarantee (SG) on top of their wages.