A3 Government super contributions 2023

Things you need to know

In some circumstances, the government makes additional contributions to your super. Government super contributions include both super co-contributions and low income super tax offset.

Super co-contribution

If you are a low or middle-income earner and make personal (after-tax) super contributions to your super fund, the government also contributes to your super (called super co-contribution) up to a maximum amount of $500. This helps boost your retirement savings.

Did all of the following apply to you?

• You made an eligible personal super contribution (not including amounts which you are claiming as a deduction and not including an eligible Downsizer contribution) to a complying super fund or retirement savings account.
• You did not exceed your non-concessional contribution cap.
• Your total superannuation balance at 30 June 2022 was less than $1,700,000.
• You were under 71 years old on 30 June 2023.
• Your total income for 2022–23, was less than $57,016.
• 10% or more of your total income was from employment or business income (including from a partnership) or a combination of both.
• You did not hold a temporary visa at any time during 2022–23 (unless you are a New Zealand citizen or it was a prescribed visa).

Total income for the purposes of super co-contribution equals:

• your assessable income, plus
• your reportable fringe benefits total, plus
• the total of your reportable employer super contributions (RESC), less
• any assessable First home super saver released amount, less
• any allowable business deductions.

Your total RESC is reduced (but not below zero) by any excess concessional contributions included in your assessable income.

Assessable income is your income before taking deductions into account.

You can go to Super co-contribution to find out about eligible personal super contributions.

No	You are not eligible for a super co-contribution. Go to Low income super tax offset.
Yes	Go to What you need to answer this question.

Low income super tax offset

Low income individuals may also be entitled to a low income super tax offset (LISTO) payment of up to $500 to their super fund.

Did all of the following apply to you?

• Your adjusted taxable income (ATI) was less than or equal to $37,000. To work out your ATI, see Adjusted taxable income for you and your dependants 2023.
• Concessional contributions were made to your complying super fund which include
  • a deduction for personal super at D12
  • contributions by your employer to your super fund, including contributions under a salary sacrifice agreement, or
  • other concessional contributions to your super fund.
   
• Your employment and business income (including business income from a partnership) makes up 10% or more of your total income.
• You did not hold a temporary visa at any time during 2022–23 (unless you are a New Zealand citizen or it was a prescribed visa).
• Total income for the purposes of the low income super tax offset equals
  • your assessable income, plus
  • your total reportable fringe benefits, plus
  • your reportable employer super contributions (RESC), less
  • any assessable First home super saver released amount.
   

Your total RESC is reduced (but not below zero) by any excess concessional contributions included in your assessable income.

Assessable income is your income before taking deductions into account.

No	You are not eligible for a low income super tax offset. Go to question A4 Working holiday maker net income 2023.
Yes	Read on.

Did you receive income from a partnership, which you show at question 13 of your tax return (supplementary section)?

No	You may be eligible for a low income super tax offset. We will work out the amount for you. Go to question A4 Working holiday maker net income 2023.
Yes	Read on.

What you need to answer this question

Did you show any of the following on the supplementary section of your tax return?

• An amount at questions 14, 15 or 16
• A loss at question 13 – label N or O

Yes	You should lodge your tax return using myTax or a registered tax agent. If you are unable to use myTax or a registered tax agent, contact us and we will mail you a paper tax return and Business and professional items schedule.
No	Read on.

Did you have income from any of the following, which you show on the supplementary section of your tax return?

• Deposits or repayments from the farm management deposits scheme at question 17
• Forestry managed investment scheme income at question 23 or deductions at question D14
• Other income at question 24

Yes	To answer this question, you must use the Government super contributions workbook 2023.
No	Read on.

Completing your tax return

Joint income group

You were in a ‘joint income group’ if you owned income-producing assets with another person or persons. For example:

• you were in one joint income group if you and your parents had a joint bank account, or
• you were in another joint income group if you and your spouse co-owned rental properties.

Income from investment, partnership and other sources

Do any of the following apply to you?

• You showed income from a partnership at question 13 in your tax return (supplementary section).
• You were in a joint income group and you have deductions for any of the following joint income
  • interest you show at question 10 in your tax return
  • dividends you show at question 11 in your tax return
  • distributions from trusts you show at question 13 – label L, U or C in your tax return (supplementary section)
  • foreign entities income you show at question 19 – label K or B in your tax return (supplementary section)foreign source income you show at question 20 – label E or F in your tax return (supplementary section)
  • rental income you show at question 21 – label P in your tax return (supplementary section)
  • bonuses from life insurance companies and friendly societies you show at question 22 – label W in your tax return (supplementary section).
   

No	Go to Income from employment or business.
Yes	Read on.

Step 1

Complete worksheet 1.

Worksheet 1

Interest and dividend income

Row	Calculation	Amount
a	Amount from question 10 – label L on page 3 of your tax return	$
b	Amount from question 11 – label S on page 3 of your tax return	$
c	Amount from question 11 – label T on page 3 of your tax return	$
d	Amount from question 11 – label U on page 3 of your tax return	$

Trust distributions (supplementary section)

Row	Calculation	Amount
e	Amount from question 13 – label L on page 13 of your tax return (supplementary section)	$
f	Amount from question 13 – label U on page 13 of your tax return (supplementary section)	$
g	Amount from question 13 – label C on page 13 of your tax return (supplementary section)	$

Foreign entities (supplementary section)

Row	Calculation	Amount
h	Amount from question 19 – label K on page 14 of your tax return (supplementary section)	$
j	Amount from question 19 – label B on page 14 of your tax return (supplementary section)	$

Foreign source income

Row	Calculation	Amount
k	Amount question 20 – label E on page 14 of your tax return (supplementary section)	$
l	Amount from question 20 – label F on page 14 of your tax return (supplementary section)	$

Rental income

Row	Calculation	Amount
m	Amount from question 21 – label P on page 15 of your tax return (supplementary section)	$

Bonuses (supplementary section)

Row	Calculation	Amount
n	Amount from question 22 – label W on page 15 of your tax return (supplementary section)	$
p	Add all amounts above, from row a to row n.	$

Transfer the amount at row p to row u in Worksheet 3, then go to step 2.

Step 2

Were you in a joint income group?

No	Go to step 3 and write 0 at row v in worksheet 3.
Yes	Complete worksheet 2. Read example 1 below to help you. Complete both worksheets 2 and 3 to work out what to write at question A3 – label F.

Worksheet 2

For every joint income group you were involved in, write:

• your share of income in column q
• your share of deductions in column r
• the lesser amount from columns q and r in column s.

If you showed partnership distributions at question 13, do not include them in worksheet 2.

Worksheet 2

Joint income group	q Income	r Deductions	s Lesser amount
	$	$	$
	$	$	$
	$	$	$
Add your lesser amounts	–	–	t

Transfer the amount at row t to row v in worksheet 3.

Step 3

Complete worksheet 3 to work out what to write at question A3 – label F.

At x show the total of all distributions of income from partnerships that you took into account in calculating the total amount shown at question 13 – label N or O on page 13 of your tax return (supplementary section). Do not include your share of any partnership loss you took into account at question 13 – label N or O.

Worksheet 3

Row	Calculation	Amount
u	Amount from row p in worksheet 1	$
v	Amount from row t in worksheet 2	$
w	Take row v away from row u.	$
x	Distributions of income (as defined above at step 3)	$
y	Add rows w and x.	$

Transfer the amount at row y to question A3 – label F on page 7 of your tax return. If row y is 0, print C in the CODE box at label F.

Income from employment or business

Our systems automatically treat some amounts you earned in 2022–23 as employment income or business income. If the total of these amounts is not the same as your actual 2022–23 employment income or business income (for example, because you show an employer lump sum payment you received for employment that finished in 2022–23), then you need to make an adjustment by writing an amount at label G.

In answering this question, income from employment includes income you earn as a company director or under a contract wholly or principally for your labour. For more information about employment income read the Government super contributions workbook 2023.

The parental leave pay and the Dad and Partner Pay that you received during 2022–23 is income from employment unless your employment ceased and you continued to receive the parental leave pay or the Dad and Partner Pay. If this applies to you, include at row cc in worksheet 4 only the amount of the parental leave pay or the Dad and Partner Pay that you received after your employment ceased.

Step 4

Did you show any 2022–23 employment income or business income on your tax return other than at any of the following questions?

• 1, 2, 3, 4 (other than death benefits), 12 – label B, IT1 or IT2 of your tax return
• P1 or P8 in your Business and professional items schedule for individuals 2023 (see Business and professional items 2023)

This may include foreign employment income you show at question 20 – labels T and U.

Yes	Write the total of these amounts at row z in worksheet 4. Read on
No	Read on.

Step 5

Did you receive a share of income from a partnership carrying on a business in which you were a partner? (Ignore any partnership losses distributed to you.)

No	Go to step 6.
Yes	Write the total of your share of distributions of business income from all partnerships in which you were a partner at row aa in worksheet 4. Do not include: partnership losses you took into account at question 13 – label N or O. distributions from trusts, including those that carry on a business. Go to step 6.

Step 6

Did you show:

• income other than employment or business income, or
• employment or business income that related to another income year

at any of the following questions?

• 1, 2, 3, 4 (other than death benefits), 12 – label B, IT1 or IT2 of your tax return
• P1 or P8 in your Business and professional items schedule for individuals 2023 (see Business and professional items 2023)

This income may include:

• parental leave pay or Dad and Partner Pay you received in 2022–23 after your employment ceased
• employment or business income that relates to an earlier income year such as back payments of salary, wages or unused leave paid as a lump sum.

Yes	Write the total of these amounts at row cc in worksheet 4. Go to step 7.
No	Read on.

Step 7

Complete worksheet 4.

Worksheet 4

Row	Calculation	Amount
z	Amount you worked out at step 4	$
aa	Amount you worked out at step 5	$
bb	Add rows z and aa.	$
cc	Amount you worked out at step 6	$
dd	Take row cc away from row bb.	$

Transfer the amount at row dd to question A3 – label G on page 7 of your tax return. If the amount at row dd is negative, write L in the Code box at label G.

Step 8

Did you have business deductions other than those you included in the deduction items at question P8 in the Business and professional items schedule for individuals 2023?

Examples of deductions that you may include at label H are:

• your share of a partnership loss from a business that was included in the amount at question 13 – label N or O
• deductions at question 13 – label X or Y, which relate to the business income portion of a partnership distribution
• personal service income deductions at question P1 in the Business and professional items schedule for individuals 2023 (see Business and professional items 2023), which relate to carrying on your business
• deductions included at question D10 for costs involved in managing your business tax affairs as a sole trader or partnership business.

No	Write 0 at A3 – label H on page 7 of your tax return.
Yes	Write the total of these amounts at question A3 – label H on page 7 of your tax return.

Where to go next

• Go to A4 Working holiday maker net income 2023.
• Return to main menu Individual tax return instructions 2023.
• Go back to question A2 Part-year tax-free threshold 2023.

Complete question A3 if you made an eligible personal super contribution (not including amounts claimed as a deduction).