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Find out if you’re eligible and how to make your application.

Eligibility

You are eligible to claim a tax deduction for any personal contributions you make to your super if you are:

  • aged under 18 and you earned income as an employee or business operator during the year of income
  • aged between 18 and 66
  • aged between 67 and 74 and satisfy the work test, which is 40 hours of gainful employment during a 30 consecutive day period within the financial year.

If you meet the eligibility conditions and wish to claim a tax deduction you can notify us by completing and returning the Claiming a deduction for personal super contributions form.

This form is only to be used for eligible contributions you have not previously lodged a claim for. If you wish to vary a previous claim notice, you will need to complete a Notice of intent to claim or vary a deduction for personal super contributions form and return it to us (available at ato.gov.au).

What affect would claiming a deduction have on my tax situation?

By claiming a tax deduction for your personal super contributions you may reduce your tax liability. The personal contributions you claim as a tax deduction will:

  • be taxed within the Fund at 15% (currently no tax has been applied to these contributions within the Fund)
  • count towards your annual concessional (before-tax contribution) limit of $27,500 p.a.*. If you exceed the concessional or non-concessional (after-tax) contribution limits of $110,000 p.a. or $330,000 over three years you will have to pay more tax. For more information, go to Superannuation Contribution Caps.

You will also no longer be eligible for a Government co-contribution on the amount you claim.

*Carry forward provisions apply for up to five years of unused concessional contribution cap amounts

How does the claim process work?

Once you send your form to us, we will acknowledge receipt and confirm our agreement to the amount you intend to claim. After you receive this acknowledgement, you can reduce the amount you’re claiming if you wish, including reducing the amount you claim to nil.

When must the form be completed?

To claim a tax deduction for your personal super contributions, you must lodge the Claiming a deduction for personal super contributions form with us by the earlier of:

  • when you lodge your income tax return for the financial year the contributions were made, or
  • the end of the financial year following the financial year in which you made the contributions.

IMPORTANT: To claim a deduction for your personal super contributions, you must compete the form and receive
acknowledgement from us before you lodge your income tax return.

Completing the Claiming a deduction for personal super contributions form is critical to enabling you to claim a tax deduction for your personal super contributions.

You’ll the need to wait until you receive acknowledgement from us before you lodge your tax return. Once you have lodged your tax return, you are no longer able to claim a tax deduction for any contributions made in that financial year.

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