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R4 Contributions excluded by trustee

Last updated 12 February 2019

Show at R4 the contributions the trustee of a public sector superannuation scheme, with the contributor’s consent, chooses not to include in its assessable income (under section 295-180 of the ITAA 1997). The amount of contributions that the choice can cover is limited to the sum of amounts covered by notices given by the trustee under section 307-285 of the ITAA 1997 for superannuation benefits paid in the income year. The choice cannot be revoked or withdrawn.

A choice cannot be made in relation to a public sector superannuation scheme that comes into operation after 5 September 2006.

R4 is used to determine R Assessable contributions.