ARTICLE · 07 JULY 2009

Reportable Superannuation Contributions

Moore Australia

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As part of the government’s budget measures announced in May 2008 to change the manner in which some income tests are applied and to remove any inconsistencies in the treatment of salaries that are not subject to income tax, legislation has been passed to support these initiatives.

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Johnny Ching

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As part of the government's budget measures announced in May 2008 to change the manner in which some income tests are applied and to remove any inconsistencies in the treatment of salaries that are not subject to income tax, legislation has been passed to support these initiatives.

Reportable superannuation contributions include the reportable employer super contribution and the personal deductible contributions. Reportable employer super contributions (RESC) includes amounts contributed by the employer that are under a salary sacrifice arrangement or employer contributions that are over the amount required under the super guarantee law, an industrial agreement, trust deed or governing rules of a super fund and a federal, state or territory law. Personal deductible contributions are basically personal contributions made into a super fund wherein you claim a tax deduction for the contribution.

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