What you need to do
When you complete your tax return, declare any reportable employer super contributions reported on your payment summary.
If you're entitled to a deduction for personal super contributions, claim this on your tax return.
We use this information to see whether you meet the income test for certain benefits or obligations we administer.
If your employer makes reportable employer super contributions for your benefit, they include the total amount of these contributions on your payment summary.
You must include this amount on your tax return, but you don't have to pay tax on that amount. We use it to calculate your total reportable super contributions for the income year.
If you have a salary sacrifice arrangement with your employer to forego salary in return for extra contributions to your super fund, the changes to the income tests mean either:
- you may no longer be entitled to some tax offsets and deductions
- you may be entitled to a lesser amount.
Review your pay as you go (PAYG) withholding arrangements with your employer. This will help you make sure the tax they withhold from your salary, wages and other income during the income year is enough to cover the amount of tax you're liable to pay.
Investors or business operators
If you're are an investor or you operate a business, you may need to review your PAYG instalment arrangements to make sure they cover the amount of tax you are liable to pay.
For more information about reportable super contributions:
If you do not speak English well and need help from the ATO, phone the Translating and Interpreting Service on 13 14 50.
If you are deaf, or have a hearing or speech impairment, phone the ATO through the National Relay Service (NRS) on the numbers listed below:
- TTY users, phone 13 36 77 and ask for the ATO number you need
- Speak and Listen (speech-to-speech relay) users, phone 1300 555 727 and ask for the ATO number you need
- internet relay users, connect to the NRS on relayservice.com.auExternal Link and ask for the ATO number you need.
Information about reportable super contributions and how they apply to the income tests for some tax offsets, the Medicare levy surcharge, and other government benefits and obligations.
Version history for this content page
05 December 2016
Reflects superannuation reforms passed by Parliament on 23 November 2016.