How reportable super contributions affect you

You don't include reportable super contributions in your assessable income. However, you add them back into your taxable income to work out if you meet the income tests for benefits, concessions and obligations we administer, such as the:

  • Medicare levy surcharge threshold calculation
  • Medicare levy surcharge (lump sum payment in arrears) tax offset
  • Net medical expenses tax offset
  • Invalid and invalid carer tax offset
  • Zone tax offset when claiming for dependants
  • seniors and pensioners tax offset
  • Higher Education Loan Program (HELP) and Student Financial Supplement Scheme (SFSS) repayments
  • deduction of your non-commercial business losses
  • low income super contribution (income threshold)
  • income tax concessions available to participants in certain employee share schemes.

You add your reportable employer super contribution amount, but don't deduct your personal deductible super contributions when working out if you meet the relevant assessable income test for:

  • the spouse superannuation contributions tax offset
  • super co-contributions
  • the low income super contribution (10% eligible income test)
  • deductions for personal contributions.
    Last modified: 01 Sep 2016QC 22119