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Salary sacrifice affect CSA?

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If one salary sacrifices certain things like cars, laptops, superannuation, from their pre-tax earnings, are these taken into account in a CSA calculation?

If one salary sacrifices certain things like cars, laptops, superannuation, from their pre-tax earnings, are these taken into account in a CSA calculation?

Say for instance a person earns 50,000 and salary sacrifices 20,000 towards superannuation, their taxable income is now 30,000. Which figure does the calculation use? Does the agency even know about anything that happens before tax is applied?
Ludeking,
            salary sacrifice into super, if not shown on the group certificate, is currently not included, however there's something that I saw in the budget that says something along the lines that as from 1st July 2009 certain super will be included.

I'm not sure what this certain super is, hopefully Secretary_SPCA can clarify this.
Everyone has opinions Ludeking (no offence meant MikeT), but if you want the facts, check the CSA website www.csa.gov.au.
Anotherday,
                 perhaps not the best advice here's the only hit available through all searches, however perhaps the CSA website search doesn't search everything :-

CSA Website said
Case study:
Investigations determined that the paying parent who was assessed to pay no child support due to a low taxable income was rolling the majority of their income from a company into a self-managed super fund. The parent also had a number of unencumbered properties not including their residential property. The new child support assessment was based primarily on 'allowing' 9% (as per the superannuation guarantee) rather than the amount the payer was claiming. After the investigation this parent was assessed as being required to pay more than $9000 per annum in child support payments

This has been discussed on here and I think questions asked directly to FACSIA and the consensus, if I'm correct, was roughly what I said.

Here's what Secretary_SPCA obtained :-

Secretary_SPCA said
We have confirmed advice from CSA legal that indicates that there are certain Salary Sacrifice packages that are exempt from disclosed income. That is they do not appear as FBT (Fringe benifit Taxable) and do not require to be added to the Group Certificate which is provided to ATO. ONE of these is Salary Sacrifice into a Super Fund.
fair enough MikeT - I must confess I did not try any searches as you have.

My thoughts were based on my experience 20 odd months ago, when I was asking similar questions to Ludeking's.  At that time, I was able to find the info I needed through the CSA website (or maybe my memory is poor and the info was on a different site - in which case, I do not know where to direct you Ludeking).
Anotherday, if you asked the CSA, without specifically asking the legals, then you may well have got the reply that it could not be exempt. I believe that Matt Miller said that he considered anything over 9% as evading CS, or something along those lines, perhaps forgetful that many of his staff get 15% put into super.

Here's the bit that was in the budget, just found it
The Budget said
The definition of "income" will be expanded to include certain salary sacrificed contributions to superannuation. "

Last edit: by MikeT

Interesting, I know a lot of employers pay 17% super, surely 11% of that wont be included as income.

Anyway, lets hope I can still sacrifice to super and reduce my taxable income with the new budget. Seems a fair number of people are ticked off with the new budget actually.

Lease car

Get a novated lease car through work - it works for me? CSA said it was allowed - guess who complained? ha ha. Mind you, I have had it in place for a long time.

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