The superannuation contributions surcharge was a Commonwealth Government tax on employer contributions to superannuation funds for high-income earners. Superannuation surcharge was abolished from 1 July 2005. Surcharge debts accrued prior to this date are still payable and accrue interest at the Commonwealth 10 year Treasury bond rate.

Fact Sheets

Superannuation Surcharge Tax (docx, 137kb)

Forms

Surcharge Payment (docx, 150kb)