Super co-contributions

Eligibility

You will be eligible for the co-contribution if all of the following apply:

• you make a personal super contribution by 30 June each year into a complying super fund or RSA and don't claim a deduction for all of it
• your total income (less any business deductions – for the 2007–08 and later years) is lower than the higher income threshold
• 10% or more of your total income is from
• for 2006–07 and earlier years – eligible employment
• 2007–08 and later years – eligible employment, carrying on a business or a combination of both
• you are less than 71 years old at the end of the year of income
• you do not hold an eligible temporary resident visa at any time during the year, unless you are a New Zealand resident or holder of a prescribed visa
• you lodge your income tax return for the relevant financial year.

Your super fund needs your tax file number (TFN) before it can accept your personal contribution or a co-contribution from us.

	For more information, refer to Tax file numbers and superannuation.
	You are not entitled to a co-contribution for any personal contributions you choose to claim as a tax deduction. For more information, refer to Claiming deductions for personal super contributions.

Last Modified: Thursday, 3 December 2009