Notice of intent to claim a deduction for a super contribution

This tax time you can help your members who wish to claim or vary a tax deduction for their personal super contributions using a notice of intent.

Your members can use any of the following approved forms to provide a notice of intent:

  • Notice of intent to claim or vary a deduction for personal super contributions (NAT 71121) paper form.
  • The 'fund-branded' paper form you provide, which specifies all the information contained in NAT 71121. If you provide a 'fund branded' form to your members, you should also provide them with the instructions for completing the form available on the ATO website.
  • A letter from the member, stating that they wish to claim a tax deduction for a specific amount of their personal super contributions and containing at least the following information
    • first name
    • family name
    • date of birth
    • fund name
    • fund member account number
    • the financial year in which the contributions were made
    • the amount covered by their notice
    • the amount they intend claiming as a tax deduction
    • a declaration that they are lodging the notice by the due date, that is, by the earlier of the following
      • the day they lodged their income tax return for the year in which they made the contributions
      • the end of the income year following the one in which they made the contributions
    • a statement that the information contained in their letter is true and correct
    • their signature
    • the date (day, month and year).
  • A virtual form given to you electronically by the member, provided that the virtual form was developed in accordance with the Guide for super funds to develop a virtual (electronic) form version of the Notice of intent to claim or vary a deduction for personal super contributionsExternal Link.

You also need to:

  • assess whether a notice given to you is valid,
  • ensure variation notices do not increase the amount to be claimed; and
  • acknowledge the notices sent to you from members.

We recommend that members should be contacted if their notice is invalid.

    Last modified: 19 Aug 2015QC 46715