Claiming a tax deduction for your personal super contributions*

06 January 2020

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You may be able to claim a tax deduction for personal super contributions that you make from your after-tax income, for example from your bank account directly to your super fund.

You must give a notice of intent to claim a deduction to your super fund on or before whichever of the following days occurs earliest, either:

  • the day you lodge your tax return for the year in which the contributions were made
  • the last day of the income year after the income year in which you made the contributions.


  • Eligibility Criteria

    You are eligible to claim a deduction if:

  • you made personal contributions to a complying super fund
  • you have given your super fund a valid Notice of intent to claim a tax deduction form (NAT 71121) advising the amount you intend to claim as a deduction, in the approved form, and within the timeframes explained above
  • your super fund has acknowledged receipt of your Notice of intent to claim a deduction.

  • Note that you cannot claim a deduction for:

  • First Home Super Saver (FHSS) amounts that you have recontributed to your super fund
  • contributions that are identified as downsizer contributions.

  • A notice of intent is only valid if:

  • you are still a member of that super fund
  • the trustee still holds the contribution (special rules apply for voluntary rollovers, and situations where there has been a successor fund transfer or a MySuper transfer)
  • the notice of intent doesn't include all or a part of an amount covered by a previous notice
  • the trustee has not begun to pay a super income stream based in whole or in part on the contribution
  • you haven't lodged an application to split the contribution for which you intend to claim a deduction (even if the application hasn't been dealt with by the fund)
  • the contributions included in the notice of intent have not been released from the fund you are giving the notice to under the FHSS scheme
  • it does not include all or part of a FHSS amount that you recontributed to your fund.

  • When deciding whether to claim a deduction for super contributions, you should consider the super impacts that may arise from this, including whether:

    • you will exceed your contribution cap
    • Division 293 tax applies to you
    • you wish to split your contributions with your spouse
    • it will affect your Government super co-contribution eligibility.

    If you exceed your cap, you will have to pay extra tax and any excess concessional contributions will count towards your non-concessional contributions cap.

    For more information refer to or talk to your accountant or tax adviser.

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