• Personal superannuation contributions

    Supporting document requirements for private rulings

    This page lists the documents and information we usually require to process private rulings about personal superannuation contributions.

    Personal superannuation contributions

    When preparing a request for a private ruling on this topic, you may need to provide the information or answer the questions listed below. This will help us determine whether you are allowed a deduction for personal super contributions.

    Send the following documents and information with your private ruling application form.

    • The date and amount of the contribution made.
    • The amount of the deduction to be claimed.
    • Your date of birth.
    • For years prior to the 2017–18 income year, details of your assessable income, exempt income and reportable fringe benefit amounts.
    • Was the contribution made in order to obtain super benefits for you or for your dependants in the event of your death?
    • Details of the super fund (including the Australian business number of the super fund concerned) to which the contribution was made and whether the super fund or retirement savings account a complying fund that is not a non-deductible fund?

    A non-deductible fund is a

    • Commonwealth public sector superannuation scheme in which you have a defined benefit interest
    • constitutionally protected fund or other untaxed fund that would not include your contribution in its assessable income
    • super fund that notified us before the start of the income year that they elected to treat all member contributions to the
      • super fund as non-deductible
      • defined benefit interest within the fund as non-deductible.
    • A copy of the written notice you have given to the trustee of the super fund or provider of the retirement savings account, which states your intention to claim a deduction in respect of the contribution you made.
    • A copy of the acknowledgment notice issued by the trustee of the super fund or provider of the retirement savings account (note – You are not allowed a deduction unless you have this acknowledgment).
      Last modified: 06 Feb 2017QC 19076