ato logo
Search Suggestion:

D12 Personal superannuation contributions 2025

Complete question D12 to claim a deduction for a personal superannuation (super) contribution.

Last updated 26 May 2025

Things you need to know

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

You can't claim a deduction for super contributions your employer pays directly to your super fund or RSA provider from your before-tax income such as:

  • the compulsory super guarantee
  • salary sacrifice amounts
  • reportable employer super contributions that show on your annual payment summary.

If you don't make personal super contributions during the income year to a complying super fund or a retirement savings account (RSA), go to question D13 Deduction for project pool 2025.

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

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

Eligibility to claim a deduction

You may be able to claim a deduction for personal super contributions you make to a complying super fund or RSA in 2024–25, if:

  • you satisfy the work and age restrictions
  • you give a valid notice of intent to your super fund or RSA provider, in the approved form, and advise them of the amount you intend to claim as a deduction
  • you give the notice of intent on or before the day you lodge your tax return 2025 or 30 June 2026, whichever is earlier
  • at the time you give the notice, the super fund or RSA provider still holds the contributions in respect of which you gave the notice; this requirement may not be met if for example, there was a voluntary rollover, or the fund started paying a super income stream
  • your super fund or RSA provider acknowledges your valid notice
  • your super fund isn't a
    • Commonwealth public sector super scheme with a defined benefit interest
    • constitutionally protected fund or other untaxed fund that wouldn't include the contributions in their assessable income
    • super fund that notifies the Commissioner before the start of the income year that they elect to treat all member contributions to the
      • super fund as non-deductible
      • defined benefit interest within the super fund as non-deductible.

You can't claim a deduction for COVID-19 early release of super amounts. You should consider the broader tax outcomes that apply if you have both:

You can change an amount previously on a valid notice of intent.

When you can't claim a deduction

You can't claim a deduction for personal super contributions if:

  • your personal super contributions your super fund or RSA provider doesn't receive the contributions before 1 July 2025 –claim contributions the super fund or RSA provider receives after 30 June 2025 as a deduction in 2025–26, even if you post a cheque, or initiating a direct debit before 30 June 2025
  • you make the contributions more than 28 days after the end of the month in which you turn 75 years old
  • you're under 18 years old on 30 June 2025 and you don't receive any income from activities that result in you being treated as an employee for the purposes of the super guarantee law or from you carrying on a business
  • either of the following apply to you
    • you make a contribution that is attributable, either in whole or in part, to a capital gain that you make, and
      • you chose to apply the small business capital gains tax retirement exemption to all or part of that capital gain, and
      • you're under 55 years old just before you make that choice
    • the contribution is attributable, either in whole or in part, to a capital gain, and both
      • a company or trust chose to apply the small business capital gains tax retirement exemption to all or part of that capital gain
      • you're under 55 years old just before making the contribution
  • you don't provide your super fund or RSA provider with a valid notice of intent to claim a deduction
  • you make contributions to a super fund or RSA provider that are attributable to the following super housing measures
  • you provide your super fund or RSA provider with a valid notice of intent to claim a deduction in the approved form but are lodging before receiving an acknowledgment of this notice from your super fund or RSA provider.

You may be entitled to a super co-contribution for your personal contributions that you don't claim as a deduction.

Don't include any amount at this question for the purpose of a super co-contribution. We calculate this automatically from information your super fund or RSA provider reports and from other questions in your tax return. For more information, see Superannuation contribution caps and government super contributions.

Personal super contributions

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

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

The deduction you claim can reduce your taxable income to nil, but it can't add to or create a loss.

We may also use the deduction you claim in the Income tests 2025 to work out your eligibility for certain tax offsets and government benefits.

If you're 67 years old or older, you can only claim a deduction for personal contributions if you meet certain conditions. for more information on the rules for making personal contributions to your super fund and claiming deductions, see work and age restrictions.

If you're under 18 years old on 30 June 2025 and you make the contribution in 2024–25, you can claim a deduction for your personal super contributions only if you earn income from:

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

For more information, see:

  • Superannuation Guarantee Ruling SGR 2005/1 Superannuation guarantee: who is an employee?
  • Taxation Ruling TR 2010/1 Income tax: superannuation contributions

Complete this question only if your super fund or RSA provider gives you an acknowledgment of your valid notice which advises them of the amount you intend to claim as a deduction.

Super 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 can't claim a deduction for can't 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 super fund or RSA provider, 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 super fund or RSA provider during either:

  • the income year that follows the income year that you make the contributions (such as during 2025–26 for contributions you make in 2024–25), or
  • the same income year you make the contributions if your entire benefit is to be rolled over, transferred or cashed before the end of that year.

For more information, see Special circumstances 2025.

Super contribution caps and government super contributions

Amounts that count towards your concessional contributions cap are:

  • your personal super contributions that you claim as a deduction
  • your employer contributions
  • amounts you salary sacrifice into super (these are the reportable employer super contributions and appear on your payment summary, you show them at question IT2 in your tax return).

The 2024–25 concessional contributions cap is $30,000.

You can increase the concessional contributions cap that applies to you when you carry-forward unused concessional contributions amounts from previous income years.

You may have to pay more tax if the following amounts exceed your concessional contributions cap:

  • the contributions you claim as a deduction, plus
  • your employer contributions, plus
  • your salary-sacrificed contributions (your reportable employer super contributions).

Your personal super contributions that aren't allowed as deductions count towards your non-concessional contributions.

For 2024–25, the annual non-concessional contributions cap is $120,000 if your total super balance on 30 June 2024 is less than $1.9 million.

You may have to pay more tax if you exceed the non-concessional contributions cap.

For more information, see:

You may be entitled to a government super co-contribution on the personal contributions you make for which you don't or can't claim a deduction.

The super co-contribution is a matching government super contribution for low income earners who make a personal super contribution.

You may be entitled to a low income super tax offset (LISTO) based on:

  • your concessional contributions
  • your personal super contributions for which a deduction is allowed.

The LISTO is a government super contribution (up to a maximum of $500) for low income earners, and it is designed to offset the tax your super fund or RSA provider pays on concessional contributions.

Make sure you provide your TFN to your super fund or RSA provider to ensure you:

What you need to answer this question

You'll need to provide the following details of the super fund or RSA provider that you make your personal contributions to and that provide you with an acknowledgment of your notice of intent:

  • full name of fund
  • account number
  • fund ABN or TFN.

This information is available in ATO online services or you can contact your super fund or RSA provider.

Completing your supplementary tax return

To complete this question, follow the steps.

Step 1

Did you provide, in the approved form, a valid notice of intent to claim a deduction for personal super 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 can't claim a deduction for personal super contributions unless you give the notice and receive 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 or contact your super fund as they may have their own form you can use.

Step 2

Did you receive an acknowledgment from your super fund or RSA provider that you gave them a valid notice of intent to claim or vary a deduction for personal super contributions?

  • Yes – Print X in the Yes box at question D12 Personal superannuation contributions in your supplementary tax return. Go to Step 3.
  • No – Until you receive an acknowledgement from your super fund or RSA provider, you can't claim a deduction for personal super contributions. You may either wait to lodge your tax return until you receive the acknowledgment, or can lodge without claiming the deduction. You will need to request an amendment to your tax return once you receive the acknowledgment. If your super fund or RSA provider rejects your notice or advises that it isn't valid, you can't claim a deduction.

    Go to Where to go next.

Step 3

Are you 18 years old or older on 30 June 2025?

Step 4

Do you receive income from carrying on a business or from activities that results in you being treated as an employee for super guarantee purposes?

  • Yes – Go to Step 7.
  • No – You can't claim a deduction for personal super contributions. Go to Where to go next.

Step 5

Did you turn 75 years old before 1 June 2024?

  • Yes – You can't claim a deduction for personal super contributions for 2024–25. Go to Where to go next.
  • No – Go to Step 6.

Step 6

Did you turn 75 years old between 1 June 2024 and 31 May 2025 inclusive?

  • Yes – Add up all the contributions you made between 1 July 2024 and the 28th day of the month following the month in which you turned 75 years old (inclusive) which you're eligible to claim as a deduction. This is the amount you write at question D12 Personal superannuation contributions – label H in your supplementary tax return. Go to Step 7.
  • No – Go to Step 7.

Step 7

Add up all your 2024–25 contributions which you're eligible to claim as a deduction. Write the amount at question D12 Personal superannuation contributions – label H in your supplementary tax return.

Step 8

If you contribute to only one super fund or RSA, print its full name, its ABN or TFN, and your account number in the boxes at question D12.

Remember, your super fund or RSA provider must give you an acknowledgment of your valid notice which advises them of the amount you're claiming as a deduction.

If you contribute to more than one super fund or RSA, print 'Additional information' in the Full name of fund box at question D12 and follow the instructions at Schedule of additional information. In the other boxes, provide details of the super fund or RSA provider who you make the largest contribution to and from which you receive an acknowledgment.

You can't write an amount at label H that is higher than the amount your super funds or RSA providers acknowledges.

You may vary your valid notice to reduce the amount you state in relation to your contribution (including to nil). You can't vary your valid notice to increase the amount you state 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 tax return for 24–2025 or 30 June 2026, whichever is earlier. Once you provide notification, the limit for amount you write at label H for that contribution is amount in the variation.

You may vary your notice after that date if the amount you state doesn't meet the personal super contributions conditions and we disallow an amount of your deduction – for example, if the deduction you claim exceeds your assessable income.

You can only vary your notice after that date by the amount of the deduction that doesn't meet the conditions and that we disallow.

For more information, see:

Schedule of additional information

If you're claiming a deduction at this question, you may need to provide a Schedule of additional information.

If you contribute to more than one super fund or RSA, you must provide additional information. On a separate sheet of paper, print:

  • Schedule of additional information – question D12
  • your name and address
  • your TFN.

Then, for each super fund or RSA provider you receive an acknowledgment of your notice of intent to claim the deduction, print:

  • the full name of the super fund or RSA provider
  • the ABN or TFN of the super fund or RSA provider
  • your account number
  • the amount that you're claiming as a deduction.

Print X in the Yes box at Taxpayer's declaration – question 2 in your tax return. Attach your schedule to your tax return.

If you need more information, contact us.

Check before moving to the next question

Ensure that you:

  • keep your notice of intent to claim a deduction and the acknowledgment of your notice from your super fund or RSA provider, as we may ask to see them
  • attach to your tax return your Schedule of additional information – question D12, if you need to send us one.

Where to go next

QC104275