Personal super contributions

If you made contributions during the year to a complying superannuation fund or a retirement savings account (RSA) you may be able to claim a deduction for those contributions if you are between 18 and 75 years old and you are:

  • self-employed – that is, a sole trader or a partner in a partnership
  • not employed or you earn less than 10% of your total income from employment.

If you want to make (or vary) a claim for a tax deduction for personal contributions, you must provide a valid notice of intent to your super fund or retirement savings account (RSA) provider and have this notice acknowledged (in writing) by your fund.

A valid notice can be given by any of the following methods:

If you:

  • claim a tax deduction for a super contribution you have made, that contribution will be subject to 15% tax in the fund
  • claim a tax deduction (and it is allowed), you are not eligible for the super
    co-contribution for the amount that you claim.

See also:

Last modified: 25 May 2016QC 31985