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  • Claiming deductions for personal super contributions

    You may be able to claim a tax deduction for personal contributions you make to your superannuation (super).

    This includes people who get their income from:

    • salary and wages
    • a personal business (for example, people who are self-employed contractors, or freelancers)
    • investments (including interest, dividends, rent and capital gains)
    • government pensions or allowances
    • super
    • partnership or trust distributions
    • a foreign source.

    The contributions that you claim as a deduction will count towards your concessional contributions cap. 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 caps
    • Division 293 tax applies to you
    • you wish to split your contributions with your spouse
    • it will affect your 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.

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      Last modified: 19 Jun 2018QC 20139