Superannuation contributions surcharge information

Calculating the superannuation contributions surcharge, reporting and payment obligations.

Last updated 29 August 2017

Super contributions surcharge

How the superannuation contributions surcharge is levied on certain super contributions from before 1 July 2005.

Reporting requirements for super providers for the financial years between 1997 and 2005.

How we use tax file number details in members' tax returns.

Payment requirements for different types of super providers.

Super contributions surcharge (SCS) – amending an assessment.

More information on super contributions surcharge.

QC18957