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  • A3 Government super contributions 2019

    Super co-contribution

    Did all of the following apply to you?

    • You made an eligible personal super contribution (not including amounts which you are claiming as a deduction and not including an eligible Downsizer contribution) to a complying super fund or retirement savings account.
    • You did not exceed your non-concessional contribution cap.
    • Your total superannuation balance at 30 June 2018 was less than $1,600,000.
    • You were under 71 years old on 30 June 2019.
    • Your total income for 2018–19, was less than $52,697.
    • 10% or more of your total income was from employment or business income (including from a partnership) or a combination of both.
    • You did not hold a temporary visa at any time during 2018–19 (unless you are a New Zealand citizen or it was a prescribed visa).

    Total income for the purposes of super co-contribution equals:

    • your assessable income, plus
    • your reportable fringe benefits total, plus
    • the total of your reportable employer super contributions (RESC), less
    • any assessable First home super saver released amount, less
    • any allowable business deductions.

    Your total RESC is reduced (but not below zero) by any excess concessional contributions included in your assessable income.

    Assessable income is your income before taking deductions into account.

    You can go to Super co-contribution to find out about eligible personal super contributions.

    No

    You are not eligible for a super co-contribution. Go to Low income super tax offset.

    Yes

    Go to Answering this question.

    Low income super tax offset

    Did all of the following apply to you?

    • Your adjusted taxable income (ATI) was less than or equal to $37,000. To work out your ATI, see Adjusted taxable income for you and your dependents 2019.
    • Concessional contributions were made to your complying super fund which include
      • a deduction for personal super at D12
      • contributions by your employer to your super fund, including contributions under a salary sacrifice agreement, or
      • other concessional contributions to your super fund.
       
    • Your employment and business income (including business income from a partnership) makes up 10% or more of your total income.
    • You did not hold a temporary visa at any time during 2018–19 (unless you are a New Zealand citizen or it was a prescribed visa).
    • Total income for the purposes of the low income super tax offset equals
      • your assessable income, plus
      • your total reportable fringe benefits, plus
      • your reportable employer super contributions (RESC), less
      • any assessable First home super saver released amount.
       
    • Your total RESC is reduced (but not below zero) by any excess concessional contributions included in your assessable income.
    • Assessable income is your income before taking deductions into account.

    No

    You are not eligible for a low income super tax offset. Go to question A4 Working holiday maker net income 2019.

    Yes

    Read on.

    Did you receive income from a partnership, which you show at item 13 of your tax return (supplementary section)?

    No

    You may be eligible for a low income super tax offset. We will work out the amount for you. Go to question A4 Working holiday maker net income 2019.

    Yes

    Read on.

    Answering this question

    Did you show any of the following on the supplementary section of your tax return?

    • An amount at items 14, 15 or 16
    • A loss at N or O item 13

    Yes

    You must lodge your tax return using myTax or a registered tax agent.

    No

    Read on.

    Did you have income from any of the following which you show on the supplementary section of your tax return?

    • Deposits or repayments from the farm management deposits scheme at item 17
    • Forestry managed investment scheme income at item 23 or deductions at item D14
    • Other income at item 24

    Yes

    To answer this question, you must use the Government super contributions workbook 2019.

    No

    Read on.

    Completing your tax return

    Joint income group

    You were in a ‘joint income group’ if you owned income-producing assets with another person or persons. For example:

    • you were in one joint income group if you and your parents had a joint bank account, or
    • you were in another joint income group if you and your spouse co-owned rental properties.

    Income from investment, partnership and other sources

    Do any of the following apply to you?

    • You showed income from a partnership at item 13 on your tax return (supplementary section).
    • You were in a joint income group and you have deductions for any of the following joint income
      • interest you show at item 10
      • dividends you show at item 11
      • distributions from trusts you show at L, U or C item 13 on your tax return (supplementary section)
      • foreign entities income you show at K or B item 19 (supplementary section)
      • foreign source income you show at E or F item 20 on your tax return (supplementary section)
      • rental income you show at P item 21 on your tax return (supplementary section)
      • bonuses from life insurance companies and friendly societies you show at W item 22 (supplementary section).
       

    No

    Go to Income from employment or business.

    Yes

    Read on.

    Step 1

    Complete worksheet 1.

    Worksheet 1
    Interest and dividend income

    Row

    Calculation

    Amount

    a

    Amount from L item 10 on page 3 of your tax return

    $

    b

    Amount from S item 11 on page 3 of your tax return

    $

    c

    Amount from T item 11 on page 3 of your tax return

    $

    d

    Amount from U item 11 on page 3 of your tax return

    $

    Trust distributions (supplementary section)

    Row

    Calculation

    Amount

    e

    Amount from L item 13 on page 13 of your tax return (supplementary section)

    $

    f

    Amount from U item 13 on page 13 of your tax return (supplementary section)

    $

    g

    Amount from C item 13 on page 13 of your tax return (supplementary section)

    $

    Foreign entities (supplementary section)

    Row

    Calculation

    Amount

    h

    Amount from K item 19 on page 14 of your tax return (supplementary section)

    $

    j

    Amount from B item 19 on page 14 of your tax return (supplementary section)

    $

    Foreign source income

    Row

    Calculation

    Amount

    k

    Amount from E item 20 on page 14 of your tax return (supplementary section)

    $

    l

    Amount from F item 20 on page 14 of your tax return (supplementary section)

    $

    Rental income

    Row

    Calculation

    Amount

    m

    Amount from P item 21 on page 15 of your tax return (supplementary section)

    $

    Bonuses (supplementary section)

    Row

    Calculation

    Amount

    n

    Amount from W item 22 on page 15 of your tax return (supplementary section)

    $

    p

    Add all amounts above, from row a to row n.

    $

    Transfer the amount at row p to row u in Worksheet 3, then go to step 2.

    Step 2

    Were you in a joint income group?

    No

    Go to step 3 and write 0 at row v in worksheet 3.

    Yes

    Complete worksheet 2. Read example 1 below to help you.
    Complete both worksheets 2 and 3 to work out what to write at F item A3.

     

    Example 1

    Sally is in two joint income groups, one with David and another with Dawn.

    Sally and David jointly own an investment property and have a joint bank account. Sally’s share of:

    • rental income is $10,000
    • rental deductions is $15,000
    • bank interest is $100
    • bank interest deductions is $0 as there are no bank fees.

    Sally also jointly owns a share portfolio with Dawn. Her share of:

    • dividend income is $4,000
    • deductions is $0.

    Sally writes $10,100 at column s for the joint income group with David and she writes $0 at column s for the joint income group with Dawn.

    Sally adds the two amounts in column s and transfers the total to row v in worksheet 3.

    Worksheet 2 – Sally's example

    Joint income group

    q
    Income
    $

    r
    Deductions
    $

    s
    Lesser amount
    $

    Sally with David

    10,100

    15,000

    10,100

    Sally with Dawn

    4,000

    0

    0

    Add your lesser amounts.

    t 10,100

    Sally would transfer the amount of $10,100 at row t to row v in worksheet 3.

    End of example
    Worksheet 2

    For every joint income group you were involved in, write:

    • your share of income in column q
    • your share of deductions in column r
    • the lesser amount from columns q and r in column s.

    If you showed partnership distributions at item 13, do not include them in worksheet 2.

    Worksheet 2

    Joint income group

    q
    Income

    r
    Deductions

    s
    Lesser amount

     

    $

    $

    $

     

    $

    $

    $

     

    $

    $

    $

    Add your lesser amounts

    t

    Transfer the amount at row t to row v in worksheet 3.

    Step 3

    Complete worksheet 3 to work out what to write at F item A3.

    At x show the total of all distributions of income from partnerships that you took into account in calculating the total amount shown at N or O item 13 on page 13 of your tax return (supplementary section). Do not include your share of any partnership loss you took into account at N or O item 13.

    Worksheet 3

    Row

    Calculation

    Amount

    u

    Amount from row p in worksheet 1

    $

    v

    Amount from row t in worksheet 2

    $

    w

    Take row v away from row u.

    $

    x

    Distributions of income (as defined above at step 3)

    $

    y

    Add rows w and x.

    $

    Transfer the amount at row y to F item A3 on page 7 of your tax return. If row y is 0, print C in the CODE box at F.

    Income from employment or business

    Our systems automatically treat some amounts you earned in 2018–19 as employment income or business income. If the total of these amounts is not the same as your actual 2018–19 employment income or business income (for example, because you show an employer lump sum payment you received for employment that finished in 2018–19), then you need to make an adjustment by writing an amount at G.

    In answering this question, income from employment includes income you earn as a company director or under a contract wholly or principally for your labour. For more information about employment income read the Government super contributions workbook 2019.

    The parental leave pay and the Dad and Partner Pay that you received during 2018–19 is income from employment unless your employment ceased and you continued to receive the parental leave pay or the Dad and Partner Pay. If this applies to you, include at row cc in worksheet 4 only the amount of the parental leave pay or the Dad and Partner Pay that you received after your employment ceased.

    Step 4

    Did you show any 2018–19 employment income or business income on your tax return other than at any of the following items?

    • 1, 2, 3, 4 (other than death benefits), B at item 12, IT1 or IT2 of your tax return
    • P1 or P8 in your Business and professional items schedule for individuals 2019 (see Business and professional items 2019)

    This may include foreign employment income you show at T and U item 20.

    Yes

    Write the total of these amounts at row z in worksheet 4 then go to step 5.

    No

    Read on.

    Step 5

    Did you receive a share of income from a partnership carrying on a business in which you were a partner? (Ignore any partnership losses distributed to you.)

    Include at row aa in worksheet 4 your share of distributions of business income from all partnerships in which you are a partner. Do not include any partnership losses you took into account at N or O item 13.

    Do not include at row aa any distributions from trusts, including those that carry on a business.

    Yes

    Write the total of these amounts at row aa in worksheet 4 then go to step 6.

    No

    Read below.

    Step 6

    Did you show:

    • income other than employment or business income, or
    • employment or business income that related to another income year

    at any of the following items?

    • 1, 2, 3, 4 (other than death benefits), B at item 12, IT1 or IT2 of your tax return
    • P1 or P8 in your Business and professional items schedule for individuals 2019 (see Business and professional items 2019)

    This income may include:

    • parental leave pay or Dad and Partner Pay you received in 2018–19 after your employment ceased
    • employment or business income that relates to an earlier income year such as back payments of salary, wages or unused leave paid as a lump sum.

    Yes

    Write the total of these amounts at row cc in worksheet 4, then go to step 7.

    No

    Read on.

    Step 7

    Complete worksheet 4.

    Worksheet 4

    Row

    Calculation

    Amount

    z

    Amount you worked out at step 4

    $

    aa

    Amount you worked out at step 5

    $

    bb

    Add rows z and aa.

    $

    cc

    Amount you worked out at step 6

    $

    dd

    Take row cc away from row bb.

    $

    Transfer the amount at row dd to G item A3 on page 7 of your tax return. If the amount at row dd is negative, write L in the Code box at G.

    Step 8

    Did you have business deductions other than those you included in the deduction items at item P8 in the Business and professional items schedule for individuals 2019?

    Examples of deductions that you may include at H are:

    • your share of a partnership loss from a business that has been included in calculating the amount at N or O at item 13
    • deductions at X or Y at item 13 which relate to the business income portion of a partnership distribution
    • personal service income deductions at item P1 in the Business and professional items schedule for individuals 2019 (see Business and professional items 2019) which relate to carrying on your business
    • deductions included at D10 for costs involved in managing your business tax affairs as a sole trader or partnership business.

    No

    Write 0 at H item A3 on page 7 of your tax return and go to question A4 Working holiday maker net income 2019.

    Yes

    Write the total of these amounts at H item A3 on page 7 of your tax return, then go to question A4 Working holiday maker net income 2019.

    Where to go next

      Last modified: 30 May 2019QC 58025