The Superannuation payable in the reconciliation treated as non-assessable is liabilities recorded in the Balance Sheet. If it has been paid by July, it should show as expense for the next financial year.
Note: The unpaid superannuation balance i.e Superannuation Payable balance will be added back to the income under reconciliation section.
Similarly, opening superannuation payable balance would have appeared under a deductible expense on the LESS side.