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R1 Assessable employer contributions

Last updated 12 February 2019

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
  • amounts contributed for a member by a third party.

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.

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