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  • Personal super contributions

    If you made personal superannuation contributions during the year to a complying super fund or a retirement savings account (RSA) you may be able to claim a deduction for those contributions if you get your income from:

    • salary and wages
    • a personal business (for example, people who are self-employed contractors, or freelancers)
    • investments (including interest, dividends, rent and capital gains)
    • government pensions or allowances
    • super
    • partnership or trust distributions
    • a foreign source.

    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: 15 Jun 2020QC 31985