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R3 No-TFN quoted contributions

Last updated 28 July 2020

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.