Question: I have a client that has a super payable balance of $17k on the balance sheet- this is accumulated over a period of time Super for the year on the income statement is $5k. the system is automatically taking the $17k as not deductible instead of the $5k.

Answer: The $17k is unpaid and hence it is added back in the reconciliation section for tax purpose. Only actual paid figure is allowed as deduction as per ATO. The reconciliation section should also show opening outstanding balance as deductible expense.