Item IT2 - Reportable employer superannuation contributions
See Income Test item 2 on the ATO website.
The ATO also provides the Guide for employees and self employed - Reportable super contributions .
Reportable employer superannuation contributions (RESC) are those made by the employer on behalf of the employee usually as part of a salary sacrifice arrangement.
Enter each payment summary and any RESC amounts separately in the field provided at item 1 and in the excess payment summary worksheet (egc). The sum of the amounts for RESC entered at item 1 will be transferred to IT2. If the figure needs to be edited, click the label to be returned to Item 1.
Items IT1 to IT8 must have a value, even if zero. MYOB Tax will check IT5 and IT6 where income entered at various labels in the return have pre-filled the worksheets. For other items if there is no amount to be disclosed at these items, you must tick the checkbox and we'll default a zero at those fields. F3 validation will warn you if you don;t do this.
To indicate a zero amount at label T click the checkbox.