Will I be eligible for a deduction?

There are a number of conditions you must satisfy to be eligible to claim a deduction. From 1 July 2017 the eligibility conditions change, meaning your eligibility will depend on when you made the contributions. It will also mean that an individual who is an employee may be allowed a tax deduction for personal super contributions they made to a super fund on or after 1 July 2017.

For contributions made before 1 July 2017, you are eligible to claim a deduction if:

• you made personal contributions to a complying super fund or to a RSA
• your earnings as an employee were less than the maximum allowed
• you meet the age-related conditions
• you have given your super fund a valid notice of intent advising the amount you intend to claim as a deduction, in the approved form, and within the time limits specified above
• your super fund has acknowledged your notice of intent to claim a deduction.

For contributions made on or after 1 July 2017, you are eligible to claim a deduction if:

• you made personal contributions to a complying super fund or to a RSA that is not a non-deductible fund
• you meet the age-related conditions
• you have given your super fund a valid notice of intent advising the amount you intend to claim as a deduction, in the approved form, and within the time limits specified above
• your super fund has acknowledged your notice of intent to claim a deduction

Note:

• You cannot claim a deduction for:  
  • First Home Super Saver (FHSS) amounts that you have recontributed to your super fund(s)
  • contributions made from 1 July 2018 to a superannuation fund that are identified as downsizer contributions.
   
• The condition regarding your earnings as an employee has been removed from 1 July 2017.
• If you are a member of a non-deductible super fund and would like to claim a deduction, you may choose to make a personal super contribution to another eligible super fund.

See also:

• Claiming deductions for personal super contributions – for further explanation of terminology and conditions for deducting a personal super contribution.