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Eligibility for co-contribution?

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Andy does not have a regular job but has some income from occasional mystery shopper and/or market research tasks, for which he typically receives a cash payment with no tax withheld. These form the bulk (over 90%) of his income for the year, and Andy declares them at question 2 of his income tax return. Assuming Andy meets all other eligibility requirements for the super co-contribution, does he then meet the 10% eligible income test? (i.e. does this income count as eligible income for co-contribution / is it regarded as employment related income?)

 

Reference:

https://www.ato.gov.au/individuals/super/in-detail/growing/super-co-contribution/?page=2

https://www.ato.gov.au/individuals/income-and-deductions/income-you-must-declare/employment-income/

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Devotee

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Hi elbeeoh

 

Yes, income declared at label 2 on the individuals ITR counts towards the 10% test for co-contributions. So in your scenario Andy would satisfy the 10% test.

 

I don't have any additional links to provide. The links you provided seem to indicate that the answer for Andy is yes. I checked in with someone who's been involved in co-contributions administration for many years to confirm that the answer is yes.

 

This is my personal view; I’m an ATO employee who chooses to help out here in my own time.

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Best answer

ATO Certified

Devotee

Replies 0

Hi elbeeoh

 

Yes, income declared at label 2 on the individuals ITR counts towards the 10% test for co-contributions. So in your scenario Andy would satisfy the 10% test.

 

I don't have any additional links to provide. The links you provided seem to indicate that the answer for Andy is yes. I checked in with someone who's been involved in co-contributions administration for many years to confirm that the answer is yes.

 

This is my personal view; I’m an ATO employee who chooses to help out here in my own time.

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