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Reportable superannuation contributions from 2009-10 for family assistance and Paid Parental Leave scheme payments 007-07080030

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This document outlines how reportable superannuation contributions is included as part of a customer's adjusted taxable income (ATI) for Family Tax Benefit (FTB), Child Care Subsidy (CCS), Stillborn Baby Payment (SBP) and Parental Leave Pay (PPL).

Reportable superannuation contributions

Before 2009-10, reportable superannuation contributions were not included in a customer's ATI.

Reportable superannuation contributions include:

  • Discretionary contributions made by an employer or personally by the customer or partner, for example, voluntary salary sacrificed contributions made by the customer/partner or on their behalf by the employer. These are above those required by law such as an industrial award or the superannuation guarantee. The Australian Taxation Office (ATO) website has a superannuation guarantee percentage table. See the Resources page for a link, and
  • Any contributions which will be claimed as a tax deduction for self-employed customers

Reportable superannuation contributions do not include compulsory employer contributions.

The amount of the reportable superannuation contributions is recorded separately and is added to a customer's taxable income to work out their ATI.

Customers need to include the reportable superannuation contributions in their income estimate.

For customers required to lodge an income tax return for the relevant financial year, the reportable superannuation contributions amount is included in actual income details transferred electronically from the Australian Taxation Office (ATO) for FTB/CCS reconciliation and lump sum claims.

The Resources page contains a link to the Australian Taxation Office (ATO) website.

Assessment of adjusted taxable income for family assistance and Paid Parental Leave scheme payments

Updating income estimates for the current financial year

Recording or updating income estimates for previous years

Processing claims for Stillborn Baby Payment (SBP)

Paid Parental Leave income test and previous financial year income estimate

Reconciliation of Family Tax Benefit (FTB)