R1 Assessable employer contributions

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

End of attention

Show at R1  the amount of total assessable income comprising contributions and payments received by a superannuation entity in the income year. Include here:

• all contributions or payments to provide superannuation benefits for a member paid by an employer (including amounts contributed under effective salary sacrifice arrangements) to a complying superannuation fund, or to a non-complying superannuation fund where that fund is an Australian superannuation fund
• all contributions to provide superannuation benefits for a member paid by an employer (including amounts contributed under effective salary sacrifice arrangements) to a non-complying superannuation fund that is not an Australian superannuation fund that relate to a period when the member was an Australian resident, or was a foreign resident deriving salary and wage income assessable in Australia
• shortfall amounts paid to a complying superannuation fund or a complying ADF under the provisions of the Superannuation Guarantee (Administration) Act 1992
• amounts transferred from the Superannuation Holding Accounts Special Account to a complying superannuation fund under the provisions of the Small Superannuation Accounts Act 1995, other than amounts that represent super co-contributions.

If you are a non-complying foreign superannuation fund do not include at R1  contributions made for an employee who is a temporary resident at the end of the income year to which the contribution relates.

Do not include at R1 contributions received for a member who has not quoted their TFN. Show these contributions at R3 No-TFN quoted contributions.

R1  is used to determine R Assessable contributions.