• Personal super contributions

    You can boost your super by adding your own contributions to your super fund or into your spouse’s super fund.

    Personal super contributions are the amounts you contribute to your super fund from your after-tax income (that is, from your take-home pay).

    These contributions:

    • are in addition to any compulsory super contributions your employer makes on your behalf
    • do not include super contributions made through a salary-sacrifice arrangement.

    Personal contributions are non-concessional (after-tax) contributions and will count towards your non-concessional contributions cap unless you have claimed a tax deduction for them.

    If you’re an employee you generally can’t claim a tax deduction for any personal super contributions made before 1 July 2017, although you may be eligible for a super co-contribution. From 1 July 2017, most people, regardless of their employment arrangement, will be able to claim a full deduction for personal super contributions they make to their super until they turn 75. Individuals who are aged between 65 and 75 will need to meet the work test to be eligible to claim the deduction. See below for further information.

    If you wish to claim a tax deduction for personal contributions, you must complete and lodge a notice of intent with your super fund and have this notice acknowledged (in writing) by your fund.

    See also:

    If you claim a deduction for your personal contributions, you may not be eligible for a super co-contribution.

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    Adding to super if you’re not working

    If you’re under 65, you can make personal after-tax contributions to your super fund if you’re not working.

    If you’re 65 years of age or over, you can only make personal after-tax super contributions if you:

    • aren’t yet 75 years of age or older
    • have been gainfully employed for at least 40 hours over 30 consecutive days during the financial year.

    See also:

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    Last modified: 06 Feb 2017QC 23225