Calculating surcharge

Superannuation contributions surcharge may need to be paid if a member's adjusted taxable income is over a certain amount. Generally a member's adjusted taxable income is the total of their:

  • taxable income
  • reportable fringe benefits amounts (for the 1999-2000 and later financial years)
  • surchargeable contributions.
Further Information

For more information, including exactly how adjusted taxable income is calculated, refer to Superannuation surcharge - information for individuals.

End of further information

We get the member's taxable income, reportable fringe benefit amounts and deductible personal contribution details from the member's tax return. We get our information about surchargeable contributions from the Superannuation member contributions statement. This is the statement that super providers lodge with us to report contributions received for the financial year.

    Last modified: 25 May 2015QC 18957