IT2 - Reportable employer superannuation contributions 2012

Question IT2 image from Tax return for individuals form

Did your employer make reportable employer superannuation contributions on your behalf?



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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Read on.

Answering this question

You will need every PAYG payment summary - individual non-business, PAYG payment summary - foreign employment and PAYG payment summary - business and personal services income you received that shows an amount of reportable employer superannuation contributions.

Reportable employer superannuation contributions are additional to the compulsory contributions your employer must make. An example of a reportable employer superannuation contribution is a contribution made on your behalf under a salary sacrifice arrangement. For more information see Guide for employees and self employed - Reportable super contributions - income tests.

If your payment summary shows a reportable employer superannuation contributions amount and you did not get your employer to make superannuation contributions in addition to their compulsory superannuation contributions, you should contact your employer before lodging your return to check that the payment summary figure is correct.

If your employer has incorrectly calculated the reportable employer superannuation contributions amount, ask them to provide you with a revised payment summary showing the correct amount.

Completing your tax return

Step 1

Add up the reportable employer superannuation contributions amounts shown on your payment summaries.

Step 2

Write the total at T item IT2. Go to question IT3 - Tax-free government pensions or benefits for the purposes of the income tests.

Where to go next

    Last modified: 01 Jun 2012QC 25719