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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). You can claim a deduction 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.

    To claim (or vary) a deduction for personal super contributions, you must provide a valid notice of intent to your super fund or RSA provider. Your fund must acknowledge the notice in writing.

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

    If you:

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

    See also:

    Last modified: 24 Jun 2021QC 31985