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  • D12 Personal superannuation contributions 2018

    Did you make personal superannuation contributions during the year to a complying superannuation fund or a retirement savings account (RSA)?

    No

    Go to question D13 Deduction for project pool 2018, or return to main menu Individual tax return instructions 2018.

    Yes

    You may be able to claim a deduction. Read below.

    This question has changed

    The government has changed the eligibility rules to allow more people to claim a deduction for personal superannuation contributions (super contributions). Previously, only those who earned less than 10% of their total income as an employee were eligible to claim this deduction. This 10% rule has been removed which means most Australians under 75 years old can claim an income tax deduction for after-tax personal super contributions made into an eligible superannuation fund (super fund).

    What can you claim?

    You may be able to claim a deduction for personal super contributions that you made to your super fund or RSA provider from your after-tax income, for example, from your bank account directly to your super fund.

    You cannot claim a deduction for super contributions paid by your employer directly to your super fund from your before-tax income such as:

    Before you can claim a deduction for your after-tax personal superannuation contributions, you must have:

    There are other eligibility criteria that you must meet – continue reading.

    Are you eligible to claim a deduction?

    You may be able to claim a deduction for after-tax personal contributions you made to a complying super fund or RSA in 2017–18 if:

    • you satisfied the age-related conditions
    • you gave a valid notice of intent to your super fund or RSA provider, in the approved form, and advised them of the amount you intend to claim as a deduction (you must give this notice on or before the day you lodge your 2018 tax return or 30 June 2019, whichever is earlier)
    • your fund or RSA provider acknowledged your valid notice
    • your fund was not a  
      • Commonwealth public sector superannuation scheme (super scheme) with a defined benefit interest
      • constitutionally protected fund or other untaxed fund that would not include the contributions in their assessable income
      • super fund that notified the Commissioner before the start of the income year that they elected to treat all member contributions to the  
        • super fund as non-deductible
        • defined benefit interest within the fund as non-deductible.
         
       

    See also:

    You cannot claim a deduction for personal superannuation contributions if:

    • your personal super contributions were not received by your super fund before the end of the income year – contributions received by the superannuation fund after the end of the income year can only be claimed as a deduction in the following income year, even if you took steps (such as posting a cheque, or initiating a direct debit) prior to the end of the year
    • you made the contributions more than 28 days after the end of the month in which you turned 75 years old
    • you were under 18 years old at the end of the income year and you did not receive any income from activities that resulted in you being treated as an employee for the purposes of the superannuation guarantee law, or from you carrying on a business
    • either of the following applied to you  
      • you made a contribution that was attributable, either in whole or in part, to a capital gain that you made and you chose to apply the small business capital gains tax retirement exemption to all or part of that capital gain, and you were under 55 years old just before you made that choice, or
      • the contribution was attributable, either in whole or in part, to a capital gain and a company or trust chose to apply the small business capital gains tax retirement exemption to all or part of that capital gain, and you were under 55 years old just before the contribution was made
       
    • you did not provide your super fund with a valid notice of intent to claim a deduction in the approved form, or
    • you provided your super fund with a valid notice of intent to claim a deduction in the approved form but you have not received an acknowledgment of this notice from your super fund (see below).

    See also:

    You may be entitled to a super co-contribution for your personal contributions that you do not claim as a tax deduction. Do not include any amount at this item for the purpose of asking us for a super co-contribution. We calculate this automatically from information reported by your super fund and from other items on your tax return. For more information, see Superannuation contribution caps and government super contributions.

    You need to know

    Personal super contributions are amounts you have paid to an eligible complying super fund or RSA to provide superannuation benefits for yourself, or for your dependants in the event of your death.

    Most super funds are eligible complying super funds. If you are unsure contact your super fund.

    The deduction you claim can only reduce your taxable income to nil. It cannot add to or create a loss.

    The deduction you claim may also be used in the income tests for eligibility for certain tax offsets and government benefits. See Income tests 2018.

    If you are 65 years old or older, you can only make personal contributions if you meet certain conditions. You should check with your super fund or RSA provider.

    If you are under 18 years old at the end of the income year in which you made the contribution, you can only claim a deduction for your personal super contributions if you earned income from:

    • activities or circumstances which treat you as an employee for superannuation guarantee purposes, such as, salary or wages or other remuneration in return for your personal labour or skills
    • carrying on a business.

    See also:

    Complete this item only if your super fund or RSA provider has given you an acknowledgment of your valid notice which advised them of the amount you intend to claim as a deduction.

    Superannuation contributions splitting

    Complying super funds and RSA providers may allow you to split your super contributions with your spouse. However, personal super contributions for which you don't claim an income tax deduction cannot be split to your spouse's super account.

    If you intend to lodge a notice of intent to claim a deduction for personal super contributions with your fund, you must do it before you lodge your super contributions splitting application for those contributions.

    A super contributions splitting application can only be made to your fund or RSA provider:

    • during the income year that follows the end of the income year in which you made the contributions, or
    • during the same income year you made the contributions if your entire benefit is to be rolled over, transferred or cashed before the end of that year.

    A spouse can be of any sex.

    See also:

    Superannuation contribution caps and government super contributions

    The amount of your personal super contributions that is allowed as an income tax deduction will count towards your concessional contributions cap. Other amounts that count towards your concessional contributions cap include:

    • your employer contributions
    • any amount you salary sacrificed into super (these are known as Reportable employer superannuation contributions, and appear on your payment summary and are shown at item IT2 on your tax return).

    For 2017–18, the concessional contributions cap is $25,000 for everyone. Previously, this cap was $30,000 or $35,000 depending on your age. If the sum of the contributions you claim as a deduction plus your employer contributions plus any salary sacrificed contributions is more than $25,000, you may have to pay extra tax.

    The amount of your personal contributions that is not allowed as an income tax deduction will count towards your non-concessional contributions cap. For 2017–18, the annual non-concessional contributions cap is $100,000 ($180,000 for 2016–17) if your total superannuation balance on 30 June 2017 was less than $1.6 million. If you exceed your non-concessional contributions cap you may have to pay more tax.

    See also:

    You may be entitled to receive a government super co-contribution based on the personal contributions you made for which you did not or could not claim a tax deduction. The co-contribution is a matching government super contribution for low income earners who make a personal super contribution.

    You may be entitled to receive a Low Income Super Tax Offset (LISTO) based on your concessional contributions, including your personal super contributions for which a tax deduction was allowed. The LISTO is a government super contribution (up to a maximum of $500) for low income earners that is designed to offset the tax paid by super funds on concessional contributions.

    Check that you have provided your tax file number to your superannuation fund to ensure you can make a personal contribution and ensure you receive your co-contribution entitlement.

    See also:

    Answering this question

    You will need to provide the following details of the super fund that you made your personal contributions to and that provided you with an acknowledgement of your notice of intent:

    • Full name of fund
    • Account number
    • Fund ABN or TFN.

    This information is available in our online services for individuals, or you can contact your super fund.

    Completing this item

    Step 1

    Have you provided, in the approved form, a valid notice of intent to claim a deduction for personal superannuation contributions to your fund or RSA provider?

    Yes

    Go to step 2.

    No

    Send this notice to your fund or RSA provider before you lodge your tax return. You are not entitled to claim a deduction for personal superannuation contributions unless you have given the notice and received an acknowledgment from your fund or RSA provider.

    You can download a notice of intent to claim or vary a deduction for personal super contributions form from ato.gov.au or contact your super fund as they may have their own form you can use.

    Step 2

    Have you received an acknowledgment from your fund or RSA provider that you gave them a valid notice of intent to claim a deduction for personal superannuation contributions?

    Yes

    Print X in the Yes box at item D12 on page 15 of your tax return. Go to step 3.

    No

    Until you receive an acknowledgement from your fund, you are not entitled to a deduction for personal superannuation contributions. You may either wait to lodge your tax return until you receive the acknowledgment, or you may lodge now (without claiming the deduction) and request an amendment once your acknowledgment has been received. If your fund has rejected your notice or advised that it is not valid, you are not entitled to claim a deduction.

    Go to question D13 Deduction for project pool 2018.

    Step 3

    Were you 18 years old or older on 30 June 2018?

    Yes

    Go to step 5.

    No

    Go to step 4.

    Step 4

    Did you receive income from carrying on a business or from activities that resulted in you being treated as an employee for superannuation guarantee purposes?

    Yes

    Go to step 7.

    No

    You are not entitled to a deduction for personal superannuation contributions. Go to question D13 Deduction for project pool 2018.

    Step 5

    Did you turn 75 years old before 1 June 2017?

    Yes

    You are not eligible to claim a deduction for personal superannuation contributions for 2017–18. Go to question D13 Deduction for project pool 2018.

    No

    Go to step 6.

    Step 6

    Did you turn 75 years old between 1 June 2017 and 31 May 2018 inclusive?

    Yes

    Add up all the contributions you made between 1 July 2017 and the 28th day of the month following the month in which you turned 75 years old (inclusive) which you are eligible to claim as a tax deduction. This is the amount you write at H item D12 on page 15 of your tax return (supplementary section). Go to step 7.

    No

    Go to step 7.

    Step 7

    Add up all your 2017–18 contributions which you are eligible to claim as a tax deduction, and write the amount at H item D12 on page 15 of your tax return. Go to step 8.

    Step 8

    If you contributed to only one fund or RSA, print its full name, its Australian business number (ABN) or tax file number (TFN), and your account number in the boxes at item D12. Remember, your fund or RSA provider must have given you an acknowledgment of your valid notice which advised them of the amount you are claiming as a deduction.

    If you contributed to more than one fund or RSA, print 'Additional information' in the Full name of fund box at item D12 and follow the instructions at Schedule of additional information. In the other boxes, provide details of the fund or RSA provider to which you made the largest contribution and from which you have received an acknowledgment.

    You cannot write an amount at H that is higher than the amount your superannuation funds or RSA providers acknowledged.

    You may vary your valid notice to reduce the amount stated in relation to your contribution (including to nil). You cannot vary your valid notice to increase the amount stated in relation to your contribution.

    You must notify your superannuation fund or RSA provider of any variation, in the approved form, on or before the day you lodge your 2018 tax return or 30 June 2019, whichever is earlier. Once you have provided notification, the amount you write at H for that contribution is limited to the reduced amount.

    You may vary your notice after that date if the amount stated does not meet the personal superannuation contributions conditions and we have disallowed an amount of your deduction, for example, if the deduction you claimed exceeds your assessable income.

    You can only vary your notice after that date by the amount of the deduction that does not meet the conditions and that we disallowed.

    See also:

    Schedule of additional information

    If you are claiming a deduction at this item you may need to provide a schedule of additional information.

    If you contributed to more than one fund or RSA, you must provide additional information. On a separate sheet of paper, print Schedule of additional information – Item D12, your name, address and tax file number.

    For each superannuation fund or RSA provider from which you have received an acknowledgment of your notice of intent to claim the deduction, print the full name of that fund or RSA provider, the fund ABN or TFN of that fund or RSA provider, your account number and the amount that you are claiming as a deduction.

    Print X in the Yes box at Taxpayer's declaration question 2 on page 10 of your tax return. Attach your schedule to page 3 of your tax return.

    If you need more information, phone 13 10 20.

    Check that you have...

    • kept your notice of intent to claim a deduction and the acknowledgment of your notice from your superannuation fund or RSA provider, as we may ask to see them
    • attached to page 3 of your tax return your Schedule of additional information – Item D12, if you need to send us one.

    Where to go next

      Last modified: 10 Oct 2018QC 54283