Tax implicationSuper guarantee
Additional employer
Salary sacrifice
Employee voluntary
For Employer (business)
Super expenses
Super expenses
Wages / super expenses
Not deductible
How to record on MYOB/ Xero?    
Super expenses account
Additional employer super expenses account
salary sacrifice expenses account
drawing - equity (sole trader or partner drawing) / director loan account
For Employee
Not deductible
Super tax 15%
Not deductible
Super tax 15%
Not  taxable, not deductible
Super tax 15%
Deductible in D12,
Will be taxed 15% if claim deductions








Super guarantee on salary sacrifice QC 17235 Last modified: 19 Feb 2018