From 1 July 2009, new changes to superannuation have been introduced that provide a mechanism for reporting of 'reportable employer superannuation contributions' (RESCs) in payment summaries. Previously, payers were not required to disclose RESCs on payment summaries. The new rules require payers to include RESC amounts in annual withholding reports and in employees' annual and part-year payment summaries.

In broad terms, RESCs include salary sacrifice amounts and superannuation contributions above the minimum prescribed support, which is currently 9%. The income tests used to determine an individual's eligibility for tax programs and/or social security programs have also changed. Reportable superannuation contributions, RESCs, adjusted fringe benefits total and total net investment losses will be included in income tests where appropriate.

The tax programs and social security programs that will be affected by these changes include:

• Family Tax Benefit (Part A and B).
• Child Care Benefit.
• Child support.
• Medicare levy surcharge.
• Senior Australians tax offset.
• Deductions for personal superannuation contributions under section 290-160 of the Income Tax Assessment Act 1997.
• Spouse superannuation contributions tax offset.
• Mature age worker tax offset.
• Government superannuation co-contribution scheme.
• Higher Education Loan Program (HELP).

These amendments apply to income assessments, payment summaries, and annual withholding reports that are issued in the 2009/10 income year and later income years.

Further information can be assessed on the ATO website at www.ato.gov.au.