Spouse contributions
Contributions included at this field are:
- contributions made by the member’s spouse
- contributions made for a child, where the spouse and child contributions have not been separated for reporting purposes.
Contributions made by the member's spouse
If a person advises that they are making a contribution for the benefit of a member in their capacity as the member’s spouse, then the contribution needs to be reported at this field.
Spouse includes a person:
- to whom the member is married (and is not separated from on a permanent basis)
- with whom the member is in a relationship that is registered under certain state or territory laws (including registered same-sex relationships)
- who lives with the member on a genuine domestic basis in a relationship as a couple (known as a de-facto couple and including same-sex couples).
You should not include at this field contributions made by a spouse living separately and apart from the person on a permanent basis, even if the couple remains married. If a contribution is received for a member from a spouse who is living separately or former spouse, it is reported at other third party contributions.
If the spouse of a member is also their employer, the contributions they make for the member must be reported according to the capacity in which they make a particular contribution. For example, contributions made in the capacity of an employer to meet super guarantee obligations will be reported as employer contributions, while extra contributions made only because of their personal relationship as a couple will be reported as spouse contributions.
Child contributions
Contributions made for a child means any contributions made for a member who was under 18 years old at the time the contribution was made. It excludes:
- personal contributions made by the member themselves
- employer contributions made by a person acting in their capacity as the employer of the member (even if they are also a parent or relative of the member).
Contributions made by a parent of the member are not reported as contributions made for a child, unless the member is less than 18 years old. This is true regardless of whether the child is financially dependent upon the parent or not. If the child is 18 years or older, contributions made by a parent should be reported at the field other third party contributions.
Other third party contributions
Other third party contributions are not personal contributions or employer contributions and do not fit the other special categories.
At this field include contributions made by third party contributors, such as:
- contributions made by the member’s former spouse
- contributions made by a person to whom the member is married but is now living separately and apart from on a permanent basis
- contributions made by a parent, child or other relative of the member, where the member is 18 years or older
- contributions made by a friend of the member
- policy entitlements paid by insurance companies in the form of super contributions
- statutory compensation paid by government agencies in the form of super contributions
- contributions made by a person or organisation making a contribution out of charity, by way of a gift to the member
- contributions made by the employer of the member's spouse or other relative
- contributions made by the ATO or other government agencies to compensate members for errors in their administration of the law.
A good way to distinguish between contributions made by third party contributors is to consider the following distinction:
- contributions made by a third party on their own initiative or obligation, for the benefit of a member should be reported as other third party contributions
- contributions made by a third party under the member's direction or instruction, dealing with monies to which the member would otherwise have been personally entitled, should be reported as personal contributions.
You should take reasonable steps to ensure you collect correct information from your members when these contributions are made.
Make sure you don't routinely characterise all contributions made by third party contributors as personal contributions.
Example: personal contribution made by a third party
Quynh's grandmother died and Quynh inherited a share of her house. The trustee of the estate sold the house and distributed the proceeds to the beneficiaries. In accordance with Quynh's instructions, the trustee paid $120,000 into Quynh's super fund. Based on the information Quynh provided about the contribution, the super fund reported it as a personal contribution.
End of example
Example: other third party contribution made as a gift
When Paul's grandfather died, his grandmother sold the family home and decided to distribute the proceeds to her grandchildren. She was concerned they would squander her gift, so decided to contribute the money to each grandchild's super fund. Paul gave her his super fund's details, and she contributed $120,000 into his super fund for him. The super fund correctly reported the contribution as an Other third party contribution.
End of example
Example: other third party contribution made under an insurance obligation
Tom's employer did not offer generous leave conditions, so Tom took out income replacement insurance. When Tom was very ill for 8 months, he was forced to use leave without pay for some of the time. Under his insurance policy, regular payments were made to him to replace his salary during that time. In addition, the insurance company made payments directly to Tom's super fund, in lieu of the contributions his employer might have made for him had he not been on sick leave without pay. Tom's super fund correctly reported these contributions as other third party contributions.
End of example