Employer contributions include:
- contributions made by an employer for an employee (including contributions made under a salary sacrifice arrangement or to meet the employer's obligations under the super guarantee, awards, agreements or other obligations)
- super guarantee charge shortfall amounts
- employer contributions transferred from our (the ATO's) super holding accounts special account (SHA special account).
Did the SMSF receive employer contributions for the member?
Leave A blank. Go to B.
Complete A and A1.
Write at A the total value of employer contributions made for the member in 2014–15. Do not include:
- contributions made by the member, even where the member has given the SMSF a Notice of intent to claim or vary a deduction for personal super contributions. that applies to the contribution and the SMSF has acknowledged it (include these at B Personal contributions)
- contributions that the member asked their employer to deduct from their after-tax income (include these at B Personal contributions)
- employment termination payments received from an employer (include these at B Personal contributions).
Members with a defined benefit interest
If the member has a defined benefit interest in the SMSF, include at A their notional taxed contributions.
The notional taxed contribution is generally the amount of the assessable contributions which the trustee has allocated to the member’s defined benefit interest during the financial year. See Regulation 292-170.03 of the Income Tax Assessment Regulations 1997.
If a member has both a defined benefit interest and an accumulation interest in the SMSF, include at A:
- the sum of the notional taxed contributions and
- any employer contributions made to their accumulation account.
For more information see Super contributions – for defined benefits funds and untaxed funds.
Write at A1 the Australian Business Number (ABN) of the employer who made contributions to the member’s account.
If more than one employer contributed to the member’s account, write the ABN of the employer that contributed the largest amount in 2014–15.