How to make a claim
If you want to claim a tax deduction for your personal super contributions, you must first notify your fund that you intend to do so. The notice you give to your fund must be both valid and in the approved form.
You can give a valid notice to your fund if all of the following apply.
- You are still a member of that fund.
- The fund still holds the contribution. Note that special rules apply for full or partial voluntary rollovers, and situations where there has been a successor fund transfer or a MySuper transfer.
- The notice does not include all or part of an amount covered by a previous notice.
- The fund has not begun to pay you a super income stream based in whole or in part on the contribution.
- You have not lodged an application (which hasn’t yet been dealt with by the fund) to split the contribution for which you intend to claim a deduction.
On this page:
Approved form for making a claim
You can provide your notice in the approved form by either:
- completing a Notice of intent to claim or vary a deduction for personal super contributions (NAT 71121)
- using your fund's own paper form
- writing to your fund, stating you wish to claim a tax deduction for your personal super contributions and including the following
- your first name
- your family name
- your date of birth
- your fund name
- your fund member account number
- the financial year in which the personal contributions were made
- the total amount of personal contributions made to the fund in that financial year
- the amount of these personal contributions you intend to claim as a tax deduction
- a declaration that you are lodging this notice by the due date
- a statement that the information contained in your letter is true and correct
- your signature
- the date (day, month and year)
- completing an electronic form on your fund's website (if available). Check with your fund to ensure they developed their form according to our guidelines.
When to give your notice of intent
You must give a notice of intent to claim or vary a deduction to your fund by the earlier of the following:
- the day you lodge your tax return for the year in which you made the contributions
- the end of the income year following the one in which you made the contributions.
Your fund must send you a written acknowledgment, telling you they have received a valid notice from you. You must receive the acknowledgment from your fund before you claim the deduction on your tax return.
How to complete your tax return
When you complete your tax return, you can claim a deduction for the amount of the contribution stated in your notice. If you want to claim an amount that is different (more or less) than what the notice says, you can vary your notice (see How to vary your notice).
Make sure that you claim your deduction at the correct label in your tax return. Deductions for personal super contributions must be claimed at D12 Personal superannuation contributions in the Individual tax return supplement.
Not claiming your super deductions at the correct label may result in:
- an incorrect super co-contribution determination or excess contributions tax assessment
- an additional tax liability
- the imposition of a tax shortfall penalty.