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 tax offset
The low income super tax offset (LISTO) is a government superannuation payment to help eligible low income earners save for retirement.
Low income superannuation tax offset calculator
The low income superannuation tax offset calculator is a tool to help individuals estimate their entitlement and eligibility for the low income superannuation tax offset (LISTO).
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 this amount to their fund.
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.
Super contributions - too much can mean extra tax
There are limits to the amount of money you can contribute to super each year. If you go over these 'contribution caps' you may have to 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.