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  • Personal super contributions

    You may be able to claim a deduction for personal super contributions you make to a complying super fund or retirement savings account (RSA). To claim a deduction you must provide a valid notice of intent to your super fund or RSA provider.

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    Eligibility to claim

    To claim a deduction your income needs to be from one of the following income sources:

    How to claim the deduction

    To claim (or vary) a deduction for personal super contributions, you must first give your super fund or RSA provider a valid notice of intent.

    Your fund must acknowledge the notice in writing before you claim the deduction in your tax return.

    You can give a valid notice by:

    Once your fund acknowledges your valid notice of intent you can claim the deduction for personal super contributions in your tax return.

    When you complete your tax return, make sure you claim your deduction at the section Personal super contributions in your tax return. If lodging by paper, you will need to complete the Individual tax return supplement.

    After you claim the deduction

    If you claim a deduction for a personal super contribution:

    • that contribution will be subject to 15% tax in the fund
    • you are not eligible for the super co-contribution for the amount that you claim (if the deduction is allowed).
    Last modified: 17 May 2022QC 31985