• Instructions

    Who should complete this notice?

    You should complete this notice if you:

    • intend to claim a tax deduction for your personal super contributions
    • want to vary a previous valid notice of intent you gave your super fund.

    The personal contributions which you claim as a tax deduction are treated as concessional contributions. When deciding whether to claim a deduction for super contributions, you should consider the superannuation impacts which may arise from this. These may include whether you will exceed your contribution caps, whether Division 293 tax applies to you, whether you wish to split your contributions with your spouse and whether it will affect your super co contribution eligibility.

    Find out more

    For more information about the contribution caps, Division 293 tax, contributions splitting and co-contributions visit our website ato.gov.au and search for ‘Super contributions – too much super can mean extra tax’.

    End of find out more

     Last modified: 19 Nov 2014QC 19310