• When should I complete this notice?

    Your super fund may request the information in this notice as part of another form. If they don't request this information, use this notice to advise them of your intent to claim a deduction.

    You must give a notice of intent to claim a deduction to your super fund on or before whichever of the following days occurs earliest, either:

    • the day you lodge your tax return for the year in which the contributions were made
    • the last day of the income year after the income year in which you made the contributions.

    You can apply to vary a previous valid notice of intent if:

    • you have not yet lodged your tax return and it is on or before 30 June in the financial year following the year you made the contribution
    • we have disallowed your claim for a deduction and you are applying to reduce the amount claimed as a deduction by the amount that we have disallowed.

    Terms we use

    In this publication, when we refer to a super fund, we mean:

    • super fund
    • retirement savings account (RSA).

    When we refer to a trustee, we mean:

    • trustee of a super fund
    • RSA provider.

    When we refer to a non-deductible fund, we mean:

    • Commonwealth public sector superannuation scheme in which a client has a defined benefit interest
    • Constitutionally protected funds or other untaxed funds that would not include the contribution in its assessable income
    • a super fund that has notified us before the start of the income year that they elected to either treat all member contributions to the  
      • super fund as non-deductible
      • defined benefit interest within the fund as non-deductible.
    Last modified: 19 Jul 2017QC 19310