Will I be eligible for a deduction?

There are a number of conditions which must be satisfied to be eligible to claim a deduction. The effect of these conditions is that an individual who is an employee is unlikely to be allowed a tax deduction for personal super contributions to a super fund.

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 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

Find out more

For further explanation of these conditions for deducting a personal super contribution, visit our website at ato.gov.au and search for ‘Claiming deductions for personal super contributions’.

End of find out more
Last modified: 19 Nov 2014QC 19310