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

• Yes, go to Step 2
• No, go to Step 3

Any superannuation contributions which will be claimed as a tax deduction need to be included in the customer's income estimate. Go to Step 5.

Does the employer make on behalf of the person discretionary superannuation contributions above those mandated by a law such as an industrial award or the superannuation guarantee?

• Yes, the excess contributions need to be included in the customer's income estimate. Go to Step 5
• No, go to Step 4

Does the person make discretionary superannuation contributions above those mandated by law such as an industrial award or the superannuation guarantee?

• Yes, the excess contributions need to be included in the customer's income estimate. Go to Step 5
• No, this procedure does not apply

• Family Tax Benefit (FTB) (including those receiving Child Care Subsidy (CCS) for the current financial year, update the customer's income estimate. To record details manually, go to Step 6
• CCS only customers, update the customer's estimate in Process Direct. Go to Step 6
• FTB for a previous financial year after 2009-10, see Recording or updating income estimates for previous years
• Stillborn Baby Payment (SBP), the estimate is to be included in the customer's estimate of combined adjusted taxable income for the 6 month period beginning on the day the stillborn child was delivered. Procedure ends here
• Parental Leave Pay (PPL) claim, see Paid Parental Leave income test and previous financial year income estimate

Procedure ends here.

For FTB customers, including those receiving CCS, go to the FAO Reportable Superannuation Contributions (FRS) screen for the current financial year.

If the FRS screen does not exist for the current financial year, type 'I'nsert in the Action: field and press [Enter]. Then type the relevant year in the Financial Year: field.

Data may be protected, for example, ATO data, ex-partner data.

Code the following fields for the customer/partner:

• Event Date: date of event of the change of reportable superannuation contributions.
• Amt A$: estimated amount in Australian dollars (whole dollars)
• Type: 'EST'
• From: 'CUS'tomer
• Source: and DOR: fields
• In the Action: field, code:
• 'I'nsert if recording a new or revised estimate
• 'C'orrect if the details were incorrectly coded. It can be used to correct any field except Event Date: If this is incorrect, delete the line and insert the correct details
• 'D'elete if the details should not have been recorded on a customer's record. Deleted lines will still display

Once all components of the estimate have been recorded finalise the activity on Assessments Results (AR) screen.

Record details on a DOC.

For CCS only customers, income is to be recorded in Process Direct:

Go to the FAO Taxable Income (FTI) screen:

• Select Add
• Start Date - the date the customer notified of the change
• Income Source – defaults to Customer Provided
• Reportable Superannuation Contributions – enter the estimated amount of reportable superannuation contributions
• Financial Year – select the relevant year. For example, select 2019 for the 2018/19 financial year
• Update any other income fields as advised by the customer (i.e. taxable income, foreign income, net investment losses etc.)
• Select Save then Assess
• Complete the Update Header Data - Receipt Date and Channel and select Save
• Select Finalise

Note: if the customer is partnered, and their details require updating, select the partner from and update the FAO Taxable Income table with income details as above.

For CCS purposes, the new income estimate will take effect from the start of the next CCS fortnight.

Advise the customer of their new CCS subsidy percentage as a result of their updated income estimate.