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  • Personal super contributions

    You can boost your super by adding your own contributions to your 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.

    Claiming a tax deduction for personal super contributions

    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 74 will need to meet the work test or work test exemption criteria (which apply from 1 July 2019) to be eligible to claim the deduction.

    If you wish to claim a tax deduction for personal contributions, you must have:

    • made the personal super contributions to an eligible super fund
    • given your super fund a valid Notice of intent to claim or vary a deduction for personal super contributions form by the earlier of
      • the day you lodge your tax return for the year in which you made the contributions
      • the end of the income year following the one in which you made the contributions
       
    • received written acknowledgment of the Notice of Intent from the super fund. An annual member statement or payment summary from your employer is not an acknowledgement of the Notice of Intent.

    Personal super contributions that you claim as a deduction will count towards your concessional contributions cap.

    See also:

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

    Adding to super if you’re not working

    If you’re under 65 years of age, 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 and aren't yet 75 years of age, you can only make personal after-tax super contributions if you meet the work test or work test exemption criteria (which apply from 1 July 2019).

    See also:

    Last modified: 27 May 2019QC 23225