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  • What funds must report to us

    Table 1 shows the types of contributions and allocations that funds must report. You can use it to determine how they're treated for excess contributions tax (ECT) purposes.

    Table 1: Contributions and allocations that funds must report and how they are treated for ECT

    Type of contribution or allocation

    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 super deduction in your income tax return

    The amount of your personal contributions which you are not allowed as a personal super deduction in your income tax return

     

    Notional contributions

    Counted as concessional contributions and are reported only by a defined benefit fund.

     

     

    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 transfer amounts

    Assessable foreign fund amount

    Non-assessable foreign fund amount

     

    Transfers from reserves

    Assessable transfers from reserves

    Non-assessable transfers from reserves

     

    Contributions made to a previously non-complying fund 

    This label is only reported by APRA regulated funds.

     

    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

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

      Last modified: 01 Jul 2021QC 21756