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RD 70: Calculating amounts of tax on failure to withhold
or “How to calculate tax owed when not enough was withheld from superannuation contributions”
You could also call this:

“Tax rules for superannuation fund payments and contributions”

When you or your employer pay money to your superannuation fund, there are some special rules about how this is treated for tax purposes. Here’s what you need to know:

When deciding if you or your employer have paid enough into your superannuation fund, the tax rules treat it as if some extra steps have happened. First, it’s as if you, your employer, or someone who helps with payroll has paid some tax to the fund. This tax is taken out under special rules for superannuation or from your pay.

Next, it’s treated as if the superannuation fund has received this tax money. Finally, all of this is considered to have happened at the same time that the fund actually got the money from your employer.

These rules help make sure that the right amount of tax is paid and that your superannuation fund gets the correct amount of money, even though it might seem a bit complicated behind the scenes.

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Next up: RD 71B: Obligations of cross-border employees when amounts of tax not paid

or “Cross-border employees' tax responsibilities for superannuation contributions”
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Part R General collection rules
Employment-related taxes: Calculating amounts of tax

RD 71Amounts of tax treated as paid to and received by superannuation funds

  1. In determining whether an employer or a person has met their obligation to pay a contribution to a superannuation fund—

  2. the employer, the person, or their PAYE intermediary is treated as having paid to the superannuation fund an amount of tax withheld under the ESCT rules or the PAYE rules, if applicable; and
    1. the fund is treated as having received the amount referred to under paragraph (a); and
      1. the payment referred to in paragraph (a) and the receipt referred to in paragraph (b) are treated as having occurred when the superannuation fund received the employer's superannuation cash contribution.

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        Notes
        • Section RD 71: amended (with effect on 1 April 2008), on , by section 145(1)(a) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).
        • Section RD 71(a): amended (with effect on 1 April 2008), on , by section 145(1)(b) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).
        • Section RD 71(a): amended (with effect on 1 April 2008), on , by section 524(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
        • Section RD 71(c): substituted (with effect on 1 April 2008), on , by section 524(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
        • Section RD 71 list of defined terms employer's superannuation cash contribution: inserted (with effect on 1 April 2008), on , by section 524(3) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
        • Section RD 71 list of defined terms employer's superannuation contribution: repealed (with effect on 1 April 2008), on , by section 524(3) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).