Superannuation Fund Contributions
Superannuation Fund Contributions
This guide provides an overview of the tax treatment of employer contributions to superannuation funds.
Contributions made by employers to superannuation funds are liable to be taxed; contributions made
to specified superannuation funds are liable for ESCT.
ESCT may be calculated using one of two rates.
Funds withdrawn early from an employer’s contributions to specified superannuation funds are liable
for a five percent fund withdrawal tax unless they are exempt.
Since 1 April 2012, all employer contributions are subject to ESCT.
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