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_Panitapc(Initiate)Initiate
4 May 2021

I am about to apply for my determination for FHSSS. But I'm confused about how to apply. My extra contributions so far are:

FY18: $15,000 concessional

FY19: $8,000 concessional

FY20: $17,200 non-concessional

This means I applied for a deduction in both FY18 and FY19 but I didn't on FY20.

Q1) I would like to request my non-concessional contribution (FY20) and part of my concessional contributions (FY18). Is this possible?

Q2) How would I enter the info in the ATO website? Like this?

Voluntary Contributions:

FY18 - Personal voluntary - $12,800

FY20 - Personal voluntary - $17,200

Deductions

FY17-18 -. Total amount: $12,800

Q3) If I make a mistake, am I able to update the determination and ask for a recalculation?

Q4) Will I Have to pay additional income tax for my non-concessional contribution? (Excluding the earnings factor)

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5 replies
1,120 views
5 replies

Most helpful response

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_QuestionMaster(Initiate)Initiate
10 May 2021

Just checking, are you including your concessional super contributions from your employer?"Concessional" includes both your employer contributions and your voluntary / salary sacrifice amounts. This term refers to the cap where you can get a tax concession on all money going into super. This year it's $25K total.

If you do mean you did non-concessional in 2020 above the concessional caps, I think you can still use this for FHSS purposes as it was a voluntary contribution that just went beyond the concession cap. If this was a compulsory contribution by your employer, then you cannot use that.

Doing a determination on the ATO website is a pain.

You need to list each of your individual transactions on the date they hit your super account, and how much of that was 'voluntary' that you want to use for this purpose. The date it hits your super account is likely different to when it comes out of your pay and may even be on a different schedule.

For example, if your employer pays $500 super for you per month, and you salary sacrifice $250 per week, most months they'd put $1500 total into your super account. You would need to put down only the $1000 that was voluntary along with the date it hit your super fund into the determination.

Good news, you super fund can tell you all of this exactly and they can confirm what's counted as 'voluntary' or not. Easy!Then, you just have to annoyingly, one by one, add each transaction into the ATO website.

While you should be as accurate as you can all the time (as if you withdraw there's issues if there's a mistake), you can re-do determinations anytime if you need to adjust this.

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Most helpful reply

_QuestionMaster(Initiate)Initiate
10 May 2021

Just checking, are you including your concessional super contributions from your employer?"Concessional" includes both your employer contributions and your voluntary / salary sacrifice amounts. This term refers to the cap where you can get a tax concession on all money going into super. This year it's $25K total.

If you do mean you did non-concessional in 2020 above the concessional caps, I think you can still use this for FHSS purposes as it was a voluntary contribution that just went beyond the concession cap. If this was a compulsory contribution by your employer, then you cannot use that.

Doing a determination on the ATO website is a pain.

You need to list each of your individual transactions on the date they hit your super account, and how much of that was 'voluntary' that you want to use for this purpose. The date it hits your super account is likely different to when it comes out of your pay and may even be on a different schedule.

For example, if your employer pays $500 super for you per month, and you salary sacrifice $250 per week, most months they'd put $1500 total into your super account. You would need to put down only the $1000 that was voluntary along with the date it hit your super fund into the determination.

Good news, you super fund can tell you all of this exactly and they can confirm what's counted as 'voluntary' or not. Easy!Then, you just have to annoyingly, one by one, add each transaction into the ATO website.

While you should be as accurate as you can all the time (as if you withdraw there's issues if there's a mistake), you can re-do determinations anytime if you need to adjust this.

_Panitapc(Initiate)Initiate
10 May 2021

Thanks for the reponse @QuestionMaster I completely understand the difference between concessional, non-concessional, voluntary and employer contributions. The contributions above do not include my employer contribution and are properly identified as concessional and non-concessional.I'm in a special circunstance where I contributed to my super and could not claim it as a concessional contribution even though it was below the $25k anual cap. A mistake from my side, so I'm basically trying to use that money for FHSS instead of having it locked into Super. I do appreciate your feedback about determination, so I will go on the website and try out the tool.

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ATO Certified Response
KylieATO(Community Support)Community Support
ATO Certified Response17 May 2021

Hi @Panitapc

No. When you request your FHSS determination you must ensure that all your eligible contributions are included.

To help you do this, any eligible contributions made since 1 July 2018 will be pre-filled in your FHSS determination. You must check this information against your superannuation fund statement, or if you have made recent contributions, use a transaction listing from your fund to complete any information that is missing. For example, if you made a recent contribution your fund may not have reported this information to us yet and it will not be pre-filled. In your case, you will need to add each of your contributions for the 2017/2018 year.

We will calculate your maximum releasable amount, based on the order in which they are made this is a requirement under the law. Your maximum releasable amount will be provided on your FHSS determination.

Based on the information you provided, the following contributions will be included when we calculate your maximum releasable amount:

    • FY18: $15,000 concessional (85% of these will be included in your maximum releasable amount)
    • FY19: $8,000 concessional (85% of these will be included in your maximum releasable amount)

      • FY20: $7,000 (100% of these contributions will be included in your maximum releasable amount). Also noting that your maximum releasable amount will not include the full contribution you have made because in this year you reach the $30,000 limit under the scheme.

      Q2) How would I enter the info in the ATO website? Like this?

      Voluntary Contributions:

      FY18 - Personal voluntary - $12,800

      FY20 - Personal voluntary - $17,200

      Deductions

      FY17-18 -. Total amount: $12,800

      As explained above, you need to enter all of your eligible contributions since 1 July 2017 in the FHSS determination form, so that we can correctly calculate your maximum releasable amount, including the associated earnings. If you enter lump sum amounts, your associated earnings amount will be incorrect (lower than what they should be).

      You must add each of your 2017/2018 contributions using your super fund statement transaction listing. It is important that you do not use your payslips when entering the information because you are required to add the amount of the contributions and the exact date of the contribution when it was actually made to your fund.

      After you have included all your eligible contributions and checked that pre-filled contributions are correct, you will then be required to enter information about superannuation deductions you have claimed or intend to claim (if you haven't lodged your tax return yet). To help you, a link is provided (at the top of the FHSS determination form) to your previous income tax returns so you can check your super deductions for each year. You will need to input the year and the amount of the super deduction you claimed or intend to claim.

      Q3) If I make a mistake, am I able to update the determination and ask for a recalculation?

      Yes. There is no limit on the number of FHSS determinations you can request before you request a release under the scheme. Once you make a FHSS release request, you cannot request any further determinations or lodge an objection to the determination. You can only make one release request.

      Remember, if you have signed any property contract, including one for vacant land or to buy or build your home, you are not eligible to request any further FHSS determinations, otherwise you will not be eligible to use the scheme and may not be able to withdraw any of your superannuation under FHSS.

      Q4) Will I Have to pay additional income tax for my non-concessional contribution? (Excluding the earnings factor)

      Any non-concessional contributions included in the calculation of your maximum releasable amount, are not included in your assessable FHSS released amount and are not subject to withholding tax. Therefore, they will not appear on the payment summary we issue to you and are not required to be included in your income tax return in the year you request the release.

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