Reportable Employer Super Contributions - Incorrect 2010 Certificates Issued

Some employers have been incorrectly including compulsory super amounts as reportable employer super contributions on their employees’ payment summaries for the 2009–10 income year, such as:
  • super guarantee contributions
  • industrial agreement (award) super contributions.
Reportable employer super contributions should only include additional super contributions made by an employer, for example super contributions made on behalf of an employee under a salary sacrifice arrangement.

What to do next

If you have compulsory super amounts incorrectly included on your payment summary, ask your employer to provide you with an amended payment summary.

Already lodged your income tax return?

If you have already lodged your income tax return with the incorrect information, you may need to lodge an amendment request to that return if any of the following apply to you:
  • dependant tax offset – spouse (without child or student), child-housekeeper, housekeeper, parent, spouse’s parent or invalid relative tax offset (T1 or T10)
  • senior Australian or pensioner tax offset (T2 or T3)
  • superannuation contribution on behalf of your spouse tax offset (T7)
  • mature age worker tax offset (T12)
  • entrepreneur’s tax offset (T13)
  • deduction for personal superannuation contributions (D13)
  • employee share scheme (Income item 12)
  • are liable for Medicare levy surcharge (M2)
  • entitled to superannuation co-contribution
  • have a higher education loan program (HELP) or student financial supplement scheme (SFSS) debt
  • receive benefits from or have to pay amounts to Centrelink or Child Support Agency.
(Source ATO)

Copyright 2014. My Tax Zone.