Write at R3 all employer contributions received that were for a member who has not quoted a TFN.
The fund will be liable for an additional tax at a rate of 31.5% on these contributions. This additional tax must be paid regardless of any tax offsets and amounts the fund may have transferred under R6.
See example 4 for an illustration of how this additional tax must be applied.
R3 is used to determine R Assessable contributions.
Additional tax payable as a result of a member not quoting a TFN should be included in B Gross tax item 12.