Since 1 July 2009, changes were made to family assistance payments including any reportable superannuation contributions will now be included as income and used to work out your family assistance payment. Reportable superannuation contributions include:

• discretionary contributions, for example voluntary salary sacrificed contributions, made on your behalf by your employer, above those required by law, an industrial award or the superannuation guarantee, and
• total superannuation contributions made by you as a self employed person, for which you can claim a tax deduction.

The changes were implemented 1 July 2009, and clients who are affected by this change include:

• FTB, Child Care Benefit (CCB) and Baby Bonus and working age who salary sacrifice toward superannuation
• income support customers under age pension age whose reported earnings include amounts salary sacrificed into superannuation.
• existing dependent Youth Allowance, ABSTUDY Living Allowance and Assistance for Isolated Children (Additional Boarding Allowance) customers
• Commonwealth Seniors Health Card (CSHC) holders who will be required to provide this additional information to satisfy the CSHC income test requirements.