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  • Personal super contributions

    If you made contributions during the year to a complying superannuation fund or a retirement savings account (RSA) you may be able to claim a deduction for those contributions. You need to be between 18 and 75 years old and either:

    • self-employed – that is, a sole trader or a partner in a partnership
    • not employed or you earn less than 10% of your total income from employment.

    Changes to tax deductions for personal super contributions

    From 1 July 2017, the eligibility rules for claiming a deduction for personal super contributions have changed. You no longer need to be self-employed. For contributions made on or after 1 July 2017, the 10% income test is removed. This means all individuals under 75 years old (including people aged 65 to 74 years who meet the work test) will be eligible to claim a deduction for personal super contributions made to an eligible super fund.

    However, you will not be eligible to claim a deduction for personal super contributions that have been made to certain types of funds. These funds include:

    • constitutionally protected funds or other untaxed funds that would not include your contribution in its assessable income
    • Commonwealth public sector superannuation schemes in which you have a defined benefit interest
    • super funds 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.

    All other eligibility criteria remain unchanged.

    Claiming tax deductions

    If you want to claim (or vary) a tax deduction for personal contributions, you must provide a valid notice of intent to your super fund or retirement savings account (RSA) provider. You must have this notice acknowledged (in writing) by your fund.

    You can give a valid notice by any of the following methods:

    If you:

    • claim a tax deduction for a super contribution you have made, that contribution will be subject to 15% tax in the fund
    • claim a tax deduction (and it is allowed), you are not eligible for the super co-contribution for the amount that you claim.

    See also:

    Last modified: 06 Feb 2017QC 31985