• 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