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  • R3 No-TFN quoted contributions



    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

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    Show at R3 all employer contributions received that were for a member who has not quoted a TFN.

    The fund will be liable for an additional tax at a rate of 31.5% on these contributions. This additional tax must be paid regardless of any tax offsets and amounts the fund may have transferred under R6.

    See example 5 for an illustration of how this additional tax must be applied.

    R3 is used to determine R Assessable contributions.

    Additional tax payable as a result of a member not quoting a TFN should be included in B Gross tax item 12.

    If a member subsequently quotes their TFN, a tax offset can be claimed at F5 Credit: no-TFN tax offset, but only in respect of the additional tax paid on no-TFN-quoted contributions (31.5% for complying superannuation funds and 1.5% for non-complying superannuation funds) in one of the most recent three income years. See instructions at F5 for details.

    Last modified: 29 Jul 2020QC 21714