Asked about Australian Superannuation Guarantee (SG) obligations, voluntary super contributions, concessional and non-concessional caps, Division 293 tax, government co-contribution, spouse contribution tax offset, carry-forward rules, or any question about super for sole traders or employers.
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General reference only
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Quick reference table
| Field | Value | |---|---| | Country | Australia | | Primary Legislation | Superannuation Guarantee (Administration) Act 1992 (SGAA 1992) | | Supporting Legislation | SIS Act 1993; ITAA 1997 Div 290-293; Co-contribution Act 2003 | | Tax Authority | Australian Taxation Office (ATO) | | Tax Year | 2024-25 (1 July 2024 -- 30 June 2025) | | Currency | AUD only | | SG rate (2024-25) | 11.5% (12% from 1 July 2025) | | Maximum contribution base (quarterly) | $65,070 | | Concessional cap (2024-25) | $30,000 | | Non-concessional cap (2024-25) | $120,000 ($360,000 bring-forward) | | General transfer balance cap | $1,900,000 | | Division 293 threshold | $250,000 | | SG quarterly deadlines | 28 Oct, 28 Jan, 28 Apr, 28 Jul | | Sole trader SG to self | NO obligation -- voluntary only | | Payday Super | Commences 1 July 2026 | | Contributor | Open Accountants | | Validated by | Pending | | Validation date | April 2026 |
Conservative defaults
| Ambiguity | Default | |---|---| | Unknown entity structure | Ask -- sole trader vs company affects SG obligation | | Unknown whether sole trader has employees | Ask -- determines SG requirement | | Unknown SG rate year | 2024-25 = 11.5%; 2025-26 = 12% | | Unknown TSB for carry-forward | Assume >= $500,000 (no carry-forward); ask client | | Unknown s 290-150 notice status | Assume NOT lodged; warn about deadline | | Unknown contractor vs employee | Flag for reviewer -- multi-factor test |
Minimum viable inputs
entity structure (sole trader / company / trust / partnership), whether client has employees, OTE per quarter (for employers), and voluntary contribution intent (for sole traders).
Recommended inputs
bank statements showing super fund debits, employee roster with OTE, TSB at 30 June prior year, taxable income for Division 293.
Ideal inputs
complete activity statement data, super fund member statements, s 290-150 notice copies, ATO online account showing contribution caps.
Quick reference table
| Field | Value |
|---|---|
| Country | Australia |
| Primary Legislation | Superannuation Guarantee (Administration) Act 1992 (SGAA 1992) |
| Supporting Legislation | SIS Act 1993; ITAA 1997 Div 290-293; Co-contribution Act 2003 |
| Tax Authority | Australian Taxation Office (ATO) |
| Tax Year | 2024-25 (1 July 2024 -- 30 June 2025) |
| Currency | AUD only |
| SG rate (2024-25) | 11.5% (12% from 1 July 2025) |
| Maximum contribution base (quarterly) | $65,070 |
| Concessional cap (2024-25) | $30,000 |
| Non-concessional cap (2024-25) | $120,000 ($360,000 bring-forward) |
| General transfer balance cap | $1,900,000 |
| Division 293 threshold | $250,000 |
| SG quarterly deadlines | 28 Oct, 28 Jan, 28 Apr, 28 Jul |
| Sole trader SG to self | NO obligation -- voluntary only |
| Payday Super | Commences 1 July 2026 |
| Contributor | Open Accountants |
| Validated by | Pending |
| Validation date | April 2026 |
Read this whole section before computing or classifying anything.
Conservative defaults
| Ambiguity | Default |
|---|---|
| Unknown entity structure | Ask -- sole trader vs company affects SG obligation |
| Unknown whether sole trader has employees | Ask -- determines SG requirement |
| Unknown SG rate year | 2024-25 = 11.5%; 2025-26 = 12% |
| Unknown TSB for carry-forward | Assume >= $500,000 (no carry-forward); ask client |
| Unknown s 290-150 notice status | Assume NOT lodged; warn about deadline |
| Unknown contractor vs employee | Flag for reviewer -- multi-factor test |
This is the deterministic pre-classifier for bank statement transactions related to superannuation.
Super fund contributions pattern table
| Pattern | Treatment | Notes |
|---|---|---|
| SUPER, SUPERANNUATION | EXCLUDE -- super contribution | Generic super payment |
| AUSTRALIAN SUPER, AUSTSUPER | EXCLUDE -- super contribution | AustralianSuper fund |
| REST, REST SUPER | EXCLUDE -- super contribution | Retail Employees Super |
| HOSTPLUS | EXCLUDE -- super contribution | Hospitality industry fund |
| CBUS, CBUS SUPER | EXCLUDE -- super contribution | Construction industry fund |
| SUNSUPER, AUSTRALIAN RETIREMENT TRUST | EXCLUDE -- super contribution | QLD-based fund (merged) |
| UNISUPER | EXCLUDE -- super contribution | University sector fund |
| HESTA | EXCLUDE -- super contribution | Health sector fund |
| COLONIAL FIRST STATE, CFS | EXCLUDE -- super contribution | Retail fund |
| AMP SUPER, AMP | EXCLUDE -- super contribution | Retail fund |
| MLC SUPER, MLC | EXCLUDE -- super contribution | Retail fund |
| BT SUPER | EXCLUDE -- super contribution | Retail fund |
| SMSF (+ fund name) | EXCLUDE -- super contribution | Self-managed super fund |
BPAY super payments pattern table
| Pattern | Treatment | Notes |
|---|---|---|
| BPAY SUPER, BPAY (+ fund name) | EXCLUDE -- super contribution | BPAY is common payment method for super |
| BPAY (biller code matching known super fund) | EXCLUDE -- super contribution | Check BPAY biller code |
ATO SBSCH pattern table
| Pattern | Treatment | Notes |
|---|---|---|
| ATO SUPER, ATO CLEARING HOUSE | EXCLUDE -- super contribution | Small businesses (<20 employees) can pay SG via ATO SBSCH |
| ATO SBSCH | EXCLUDE -- super contribution | Clearing house payment |
| SMALL BUSINESS SUPERANNUATION | EXCLUDE -- super contribution | ATO SBSCH reference |
SGC pattern table
| Pattern | Treatment | Notes |
|---|---|---|
| ATO SGC, SUPER GUARANTEE CHARGE | EXCLUDE -- SGC payment | Late SG penalty payment to ATO |
Salary and wages pattern table
| Pattern | Treatment | Notes |
|---|---|---|
| SALARY, WAGES (outgoing) | Not super | Payroll expense -- SG is separate from wages |
| PAYROLL | Not super | Wages payment |
ATO tax payments pattern table
| Pattern | Treatment | Notes |
|---|---|---|
| ATO IAS, ATO BAS | EXCLUDE -- tax | Activity statement payment (PAYG/GST) |
| ATO INCOME TAX | EXCLUDE -- tax | Not super |
Six bank statement classifications for a hypothetical Australian sole trader with 2 employees.
Input line:
28.10.2024 ; AUSTRALIAN SUPER ; DEBIT ; SG Q1 2024-25 EMPLOYEE A ; -2,300.00 ; AUD
Reasoning: Matches "AUSTRALIAN SUPER" (pattern 3.1). Amount $2,300 = $20,000 OTE x 11.5% SG. This is the Q1 (Jul-Sep) SG contribution for Employee A, paid by the 28 October deadline. Tax-deductible for the employer.
Classification: EXCLUDE -- SG contribution for employee. Tax-deductible business expense.
Input line:
15.05.2025 ; BPAY HOSTPLUS ; DEBIT ; PERSONAL CONTRIBUTION ; -10,000.00 ; AUD
Reasoning: Matches "BPAY" + "HOSTPLUS" (pattern 3.2). Sole trader making a personal super contribution. Whether this is concessional (deductible) depends on whether the s 290-150 notice is lodged and acknowledged. If notice lodged: $10,000 concessional contribution, tax-deductible, taxed at 15% in the fund. If no notice: non-concessional, no deduction.
Classification: EXCLUDE -- personal super contribution. Deductibility depends on s 290-150 notice status. Flag: "Has the Notice of Intent to Claim a Deduction been lodged with the fund?"
Input line:
27.01.2025 ; ATO SUPER CLEARING HOUSE ; DEBIT ; SG Q2 ALL EMPLOYEES ; -4,600.00 ; AUD
Reasoning: Matches "ATO SUPER CLEARING HOUSE" (pattern 3.3). Small business paying SG for all employees via the ATO SBSCH. The clearing house distributes to each employee's nominated fund. Q2 (Oct-Dec) payment by 28 January deadline.
Classification: EXCLUDE -- SG contributions via SBSCH. Tax-deductible.
Input line:
28.04.2025 ; REST SUPER ; DEBIT ; SG Q3 EMPLOYEE B ; -7,483.05 ; AUD
Reasoning: Matches "REST SUPER" (pattern 3.1). Amount $7,483.05 = $65,070 (max contribution base) x 11.5%. Employee B's OTE for Q3 exceeded $65,070, so SG is capped.
Classification: EXCLUDE -- SG contribution (capped at maximum contribution base).
Input line: No super fund debits found for the sole trader's own account.
Reasoning: Sole traders have NO SG obligation to themselves. Drawings are not salary. If the sole trader wants super, they must make voluntary personal contributions.
Classification: No SG payment expected for sole trader's own account. Recommend voluntary contribution strategy.
Input line:
28.10.2024 ; ATO ; DEBIT ; IAS SEP QTR ; -3,500.00 ; AUD
Reasoning: Matches "ATO" + "IAS" (pattern 3.6). This is an Instalment Activity Statement (PAYG/GST) payment, NOT a super contribution.
Classification: EXCLUDE -- tax payment. NOT super.
Quarterly deadlines table
| Quarter | Period | Due |
|---|---|---|
| Q1 | 1 Jul - 30 Sep | 28 October |
| Q2 | 1 Oct - 31 Dec | 28 January |
| Q3 | 1 Jan - 31 Mar | 28 April |
| Q4 | 1 Apr - 30 Jun | 28 July |
AUSTRALIA SUPERANNUATION -- WORKING PAPER
Client: [name]
Financial Year: [2024-25]
Prepared: [date]
ENTITY AND STRUCTURE
Entity type: [Sole trader / Company / Trust / Partnership]
Has employees: [YES/NO]
Sole trader contributing for self: [YES/NO -- voluntary only]
EMPLOYER SG (PER EMPLOYEE PER QUARTER)
Employee name: [____]
OTE for quarter: AUD [____]
Capped OTE (max $65,070): AUD [____]
SG rate: 11.5%
SG contribution: AUD [____]
Due date: [____]
Paid on time: [YES/NO]
PERSONAL CONTRIBUTIONS (SOLE TRADER)
Personal contribution: AUD [____]
s 290-150 notice lodged: [YES/NO]
Acknowledged by fund: [YES/NO]
Classification: [Concessional / Non-concessional]
Tax deduction claimed: AUD [____]
CONTRIBUTION CAP CHECK
Concessional cap: AUD 30,000
Total concessional contributions: AUD [____]
Carry-forward available: AUD [____]
Remaining cap: AUD [____]
Non-concessional cap: AUD [____]
Total non-concessional: AUD [____]
DIVISION 293
Taxable income: AUD [____]
Concessional contributions: AUD [____]
Div 293 income: AUD [____]
Div 293 tax (if applicable): AUD [____]
REVIEWER FLAGS
[List any Tier 2 flags]
Direct fund payments:
BPAY payments:
ATO Super Clearing House:
Key identification tips:
If the client provides only a bank statement:
Key rates and thresholds table
| Item | Value |
|---|---|
| SG rate | 11.5% |
| Max contribution base (quarterly) | $65,070 |
| Maximum SG per quarter | $7,483.05 |
| Concessional cap | $30,000 |
| Non-concessional cap | $120,000 |
| Bring-forward (3 years) | $360,000 |
| Div 293 threshold | $250,000 |
| Co-contribution max | $500 |
| Co-contribution lower threshold | $45,400 |
| Co-contribution upper threshold | $60,400 |
| LISTO threshold | $37,000 |
| Spouse offset max | $540 |
| Transfer balance cap | $1,900,000 |
Employee OTE $20,000/quarter, 2024-25. -> SG = $2,300.
Employee OTE $80,000/quarter. -> SG = $7,483.05 (capped).
Sole trader contributes $25,000, lodges s 290-150. TSB $200,000. -> $25,000 concessional. Deduction $25,000. Within cap.
Taxable income $260,000, concessional $30,000. -> Div 293 income $290,000. Div 293 tax = 15% x $30,000 = $4,500.
TSB $400,000. Unused cap: $5,000 (2021-22) + $10,000 (2022-23) + $15,000 (2023-24). -> Available cap = $60,000.
Income $50,000, non-concessional $1,000. -> Co-contribution = $346.68.
$5,000 to spouse's fund, spouse income $36,000. -> Offset = $540.
Sole trader asks about SG to self. -> $0. No obligation. Advise voluntary contributions.
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Other Australia computations in the OpenAccountants Tax Library.
R-AU-SG-1 -- Defined benefit funds
Trigger: client has a defined benefit fund. Message: "Defined benefit fund calculations are actuarially determined and out of scope. Escalate."R-AU-SG-1
R-AU-SG-2 -- Constitutionally protected funds
Trigger: client has a constitutionally protected state fund. Message: "Out of scope. Escalate."R-AU-SG-2
R-AU-SG-3 -- Family law splits
Trigger: super splitting in divorce. Message: "Family law superannuation splits require legal advice. Out of scope."R-AU-SG-3
R-AU-SG-4 -- SGC penalty computation
Trigger: client has missed SG deadlines and asks about SGC. Message: "Super Guarantee Charge computation should be escalated to a qualified practitioner. SGC includes shortfall + 10% nominal interest + $20 per employee per quarter, and is NOT tax-deductible."R-AU-SG-4
Super fund contributions pattern table
| Pattern | Treatment | Notes | |---|---|---| | SUPER, SUPERANNUATION | EXCLUDE -- super contribution | Generic super payment | | AUSTRALIAN SUPER, AUSTSUPER | EXCLUDE -- super contribution | AustralianSuper fund | | REST, REST SUPER | EXCLUDE -- super contribution | Retail Employees Super | | HOSTPLUS | EXCLUDE -- super contribution | Hospitality industry fund | | CBUS, CBUS SUPER | EXCLUDE -- super contribution | Construction industry fund | | SUNSUPER, AUSTRALIAN RETIREMENT TRUST | EXCLUDE -- super contribution | QLD-based fund (merged) | | UNISUPER | EXCLUDE -- super contribution | University sector fund | | HESTA | EXCLUDE -- super contribution | Health sector fund | | COLONIAL FIRST STATE, CFS | EXCLUDE -- super contribution | Retail fund | | AMP SUPER, AMP | EXCLUDE -- super contribution | Retail fund | | MLC SUPER, MLC | EXCLUDE -- super contribution | Retail fund | | BT SUPER | EXCLUDE -- super contribution | Retail fund | | SMSF (+ fund name) | EXCLUDE -- super contribution | Self-managed super fund |
BPAY super payments pattern table
| Pattern | Treatment | Notes | |---|---|---| | BPAY SUPER, BPAY (+ fund name) | EXCLUDE -- super contribution | BPAY is common payment method for super | | BPAY (biller code matching known super fund) | EXCLUDE -- super contribution | Check BPAY biller code |
ATO SBSCH pattern table
| Pattern | Treatment | Notes | |---|---|---| | ATO SUPER, ATO CLEARING HOUSE | EXCLUDE -- super contribution | Small businesses (<20 employees) can pay SG via ATO SBSCH | | ATO SBSCH | EXCLUDE -- super contribution | Clearing house payment | | SMALL BUSINESS SUPERANNUATION | EXCLUDE -- super contribution | ATO SBSCH reference |
SGC pattern table
| Pattern | Treatment | Notes | |---|---|---| | ATO SGC, SUPER GUARANTEE CHARGE | EXCLUDE -- SGC payment | Late SG penalty payment to ATO |
Salary and wages pattern table
| Pattern | Treatment | Notes | |---|---|---| | SALARY, WAGES (outgoing) | Not super | Payroll expense -- SG is separate from wages | | PAYROLL | Not super | Wages payment |
ATO tax payments pattern table
| Pattern | Treatment | Notes | |---|---|---| | ATO IAS, ATO BAS | EXCLUDE -- tax | Activity statement payment (PAYG/GST) | | ATO INCOME TAX | EXCLUDE -- tax | Not super |
SG per quarter formula
SG per quarter = min(Employee_OTE_for_quarter, $65,070) x 11.5%Rule 1 -- SG formula
$450/month threshold removed
No $450/month threshold (removed 1 July 2022). All employees eligible.Rule 1 -- SG formula
SG rate by year
2024-25: 11.5%. 2025-26 onwards: 12%.Rule 2 -- SG rate
Quarterly deadlines table
| Quarter | Period | Due | |---|---|---| | Q1 | 1 Jul - 30 Sep | 28 October | | Q2 | 1 Oct - 31 Dec | 28 January | | Q3 | 1 Jan - 31 Mar | 28 April | | Q4 | 1 Apr - 30 Jun | 28 July |
Late/missed deadline consequence
Late/missed: triggers Super Guarantee Charge (SGC). SGC is NOT tax-deductible.Rule 3 -- Quarterly deadlines
Sole trader / director SG obligation
Drawings are not salary. Only voluntary contributions. Company directors paying themselves a salary: YES SG applies (director is employee of company).Rule 4
Concessional contributions cap
$30,000 (2024-25). Includes employer SG + salary sacrifice + personal deductible contributions (with s 290-150 notice). Excess included in assessable income at marginal rate (with 15% offset).Rule 5
Carry-forward rule
Available from 2018-19 onward, up to 5 prior years, IF TSB < $500,000 at 30 June prior year. If TSB >= $500,000: no carry-forward.Rule 6
Non-concessional cap
$120,000 (2024-25). Bring-forward: $360,000 (3 years) if TSB < $1,660,000. TSB >= $1,900,000: nil cap.Rule 7
s 290-150 notice requirement
Must lodge Notice of Intent to Claim a Deduction with the super fund AND receive acknowledgement BEFORE the earlier of: lodging the tax return, or end of following financial year. If not lodged: contribution stays non-concessional, NO deduction.Rule 8
Division 293 formula
Div 293 income = taxable income + concessional contributions If > $250,000: Div 293 tax = 15% x lesser of (concessional contributions, excess over $250,000)Rule 9
Government co-contribution rule
Max $500. Income < $60,400. Matching rate: 50c per $1 of non-concessional contribution (max $1,000 contributed). Reduces above $45,400. Automatic upon tax return lodgement.Rule 10
T2-1
Trigger: Client engages a contractor who may be principally for labour (SGAA s 12(3)). Issue: Multi-factor test required. SG may be triggered. Action: Flag for reviewer.SGAA s 12(3)
T2-2
Trigger: Individual has two employers both paying SG. Combined may exceed $30,000. Issue: Neither employer at fault. Individual bears excess contributions tax. Action: Flag for reviewer to assess salary sacrifice adjustment.
T2-3
Trigger: Client aged 75+ wants to make voluntary contributions. Issue: Work test applies (40 hours in 30 consecutive days). Mandated employer SG has no age limit. Action: Flag for reviewer.
T2-4
Trigger: TSB close to $500,000 threshold. Issue: Carry-forward availability depends on exact TSB at 30 June. Action: Flag for reviewer to confirm TSB.
T2-5
Trigger: Client made personal contributions but has not lodged notice. Issue: Missing the deadline is irreversible -- contribution stays non-concessional. Action: Urgent flag. Confirm notice status before lodging return.
Key rates and thresholds table
| Item | Value | |---|---| | SG rate | 11.5% | | Max contribution base (quarterly) | $65,070 | | Maximum SG per quarter | $7,483.05 | | Concessional cap | $30,000 | | Non-concessional cap | $120,000 | | Bring-forward (3 years) | $360,000 | | Div 293 threshold | $250,000 | | Co-contribution max | $500 | | Co-contribution lower threshold | $45,400 | | Co-contribution upper threshold | $60,400 | | LISTO threshold | $37,000 | | Spouse offset max | $540 | | Transfer balance cap | $1,900,000 |
LISTO rule
Adjusted taxable income <= $37,000: 15% of concessional contributions, max $500. Paid directly into super fund by ATO.
Spouse contribution tax offset rule
Max $540 (18% of $3,000). Full offset if spouse income <= $37,000. Nil if spouse income >= $40,000.
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
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