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  • Working out your deduction

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

      Yes – Go to step 2.
      No – Send this notice to your super fund or RSA provider before you lodge your tax return. You are not entitled to claim a deduction for personal super contributions unless you have given the notice and received an acknowledgment from your super fund or RSA provider.
      You can download a notice of intent to claim or vary a deduction for personal super contributions form, or contact your super fund as they may have their own you can use.
    2. Have you received an acknowledgment from your super fund or RSA provider that you gave them a valid notice of intent to claim a deduction for personal super contributions?

      Yes – Go to step 3.
      No – Until you receive an acknowledgement from your super fund or RSA provider, you are not entitled to a deduction for personal super 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 you have received the acknowledgment. If your super fund or RSA provider has rejected your notice or advised that it is not valid, you are not entitled to claim a deduction.
    3. Were you 18 years old or older on 30 June 2019?

      Yes – Go to step 5.
      No – Go to step 4.
    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 super contributions.
    5. Did you turn 75 years old before 1 June 2018?

      Yes – You are not entitled to a deduction for personal super contributions for 2018–19.
      No – Go to step 6.
    6. Did you turn 75 years old between 1 June 2018 and 31 May 2019 inclusive?

      Yes – Add up all the contributions you made between 1 July 2018 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 can claim. Go to step 7.
      No – Go to step 7.
    7. Add up all your 2018–19 contributions which you are eligible to claim as a tax deduction.

    Important information

    Remember, your super 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.

    You cannot claim an amount that is higher than the amount your super fund 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 super fund or RSA provider of any variation, in the approved form, on or before the day you lodge your 2019 tax return or 30 June 2020, whichever is earlier. Once you have provided notification, the value you enter at Amount 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 super 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:

      Last modified: 22 Jul 2019QC 58908