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R1 Assessable employer contributions

Last updated 12 July 2020

Write at R1 the amount of total assessable income comprising contributions and payments received by a superannuation entity in the income year. This includes:

  • all contributions to provide superannuation benefits for someone else, including those paid by an employer to a complying superannuation fund or to a non-complying superannuation fund where that fund is an Australian superannuation fund
  • all contributions to provide superannuation benefits for a member paid by an employer to a non-complying superannuation fund that is a foreign superannuation fund that relate to a period when the member was an Australian resident, or was a foreign resident deriving salary and wage income assessable in Australia.
  • shortfall amounts paid to a complying superannuation fund or a complying ADF under the provisions of the Superannuation Guarantee (Administration) Act 1992
  • amounts transferred from the Superannuation holding accounts special account to a complying superannuation fund under the provisions of the Small Superannuation Accounts Act 1995, other than amounts that represent Super Co-contributions.

If you are a non-complying foreign superannuation fund do not include at R1 contributions made for an employee who is a temporary resident at the end of the income year to which the contribution relates.

Do not include at R1 contributions received for a member who has not quoted their TFN. Include these contributions at R3 No TFN quoted contributions.

R1 is used to determine R Assessable contributions.

QC91801