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$500 Max cash boost on Super contribution for low income families earning less than $58,445
What is a super co-contribution
If you're a low or middle-income earner and make personal non-concessional (after-tax) contributions to your super fund, the government may also make a co-contribution up to a maximum of $500.
The government co-contribution you receive depends on your income and how much you contribute.
You don't need to apply for the super co-contribution. When you lodge your tax return, we will work out if you're eligible. If your super fund has your tax file number (TFN), we will pay it to your super account automatically.
The preservation rules applying to your current super entitlements also apply to the co-contribution.
Eligibility
To be eligible for the super co-contribution you must:
have made one or more personal non-concessional super contributions to your complying super fund during the financial year
pass the two income tests (income threshold and 10% eligible income tests)
be less than 71 years old at the end of the financial year
not hold a temporary visa at any time during the financial year (unless you're a New Zealand citizen or it was a prescribed visa under subsection 20AA(2)External Link of the Superannuation (Unclaimed Money and Lost Members) Act 1999
have lodged your tax return for the relevant financial year
have a total superannuation balance less than the general transfer balance cap at the end of 30 June of the previous financial year
not have contributed more than your non-concessional contributions cap.
Income threshold test
To receive the co-contribution, your total income must be less than the higher income threshold for that financial year.
Your total income
For the purpose of this test, your total income for the financial year is:
the total of your
assessable income
reportable fringe benefits total
reportable employer super contributions reduced (but not below zero) by any excess concessional contributions
minus your
assessable first home super saver released amount (if any)
allowable business deductions (relevant to businesses only).
I got confused with the complex rules for eligibility but more clear on the below post
https://au.finance.yahoo.com/news/2-weeks-left-for-aussies-t…
原文地址：https://www.ozbargain.com.au/n...
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