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  • What is a valid notice?

    • A notice of intent is only valid if:you are still a member of that super fund
    • the trustee still holds the contribution (note that special rules apply for full or partial voluntary rollovers, and situations where there has been a successor fund transfer or a MySuper transfer)
    • the notice of intent doesn't include all or a part of an amount covered by a previous notice
    • the trustee has not begun to pay a superannuation income stream based in whole or in part on the contribution
    • you haven't lodged an application to split the contribution for which you intend to claim a deduction (even if the application hasn't been dealt with by the fund)
    • the contributions included in the notice of intent have not been released from the fund you are giving the notice to under the FHSS scheme
    • it does not include all or part of a FHSS amount that you recontributed to your fund.

    See also:

    Rollovers and transfers

    Where you have chosen to rollover or withdraw a part of your super account held by your fund, special rules apply and a valid notice of intent cannot be given for the entire contribution.

    Note: When you voluntarily roll-over your benefits from one fund to another, it is not a successor fund transfer or a MySuper transfer.

    A ‘successor fund transfer’ occurs when your super interest is transferred to another super fund (the successor fund) and that fund confers rights on that interest equivalent to those you had under your original fund. Typically, this occurs when your fund is merged with another.

    A MySuper transfer may occur where your original fund compulsorily transfers your entire account balance (where you have not exercised an investment choice or if it is held in a default investment option) to another fund that offers a MySuper product. In this case, your original fund may refer to you as a ‘default member’.

    Note: If you made your contribution to your original fund before a successor fund transfer or a MySuper transfer occurred, and you did not give your original fund a notice of intent to claim a deduction, you can give your notice to your new fund, even though you did not make your contribution to that fund.

    Last modified: 18 Oct 2018QC 19310