• R1 Assessable employer contributions

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    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

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    Show at R1 the amount of total assessable income comprising contributions and payments received by a superannuation entity in the income year. Include here:

    • all contributions or payments to provide superannuation benefits for a member paid by an employer (including amounts contributed under effective salary sacrifice arrangements) 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 (including amounts contributed under effective salary sacrifice arrangements) to a non-complying superannuation fund that is not an Australian 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. Show these contributions at R3 No-TFN quoted contributions.

    R1 is used to determine R Assessable contributions.

    Last modified: 25 Nov 2009QC 21714