Are you eligible to claim a deduction?

You are eligible to claim a deduction for personal super contributions if:

  • you made the contributions to a complying super fund or a retirement savings account (we'll refer to both as 'your fund')
  • your earnings as an employee were less than the maximum allowed
  • you meet the age restrictions
  • you have notified your fund of the amount you intend to claim as a deduction
  • your fund has acknowledged your notice of intent to claim a deduction.

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Earning some income as an employee

You may be able to claim a deduction for personal contributions even if you receive some income as an employee.

You cannot claim a deduction if, during the income year, you obtained 10% or more of the total of the following as an employee:

  • your assessable income
  • your reportable fringe benefits
  • your total reportable employer superannuation contributions.

This is the case regardless of whether your employer has paid super on your behalf.

Example 1: The 10% salary and wages threshold

Bob runs a business as a promoter. During 2006–07, he earned $70,000 assessable income from his business.

He also worked as an employee for another promoter, where he earned $6,500 before tax.

Bob is eligible to claim a deduction for his personal super contributions, as the income from his employment with the other promoter ($6,500) is less than 10% of his combined assessable income, reportable fringe benefits and reportable employer super contributions ($76,500 x 10% = $7,650).

End of example

See also:

Age restrictions

If you are aged 75 years or older, you can only claim a deduction for contributions you made before the 28th day of the month following the month in which you turned 75.

If you are under 18 years old at the end of the income year in which you made the contribution, you can only claim a deduction for your personal super contributions if you also earned income as an employee or a business operator during the year.

What you can’t claim

You cannot claim deductions for:

  • a rolled-over super benefit
  • a benefit transferred from a foreign super fund
  • a directed termination payment paid into a super plan by an employer under transitional arrangements that applied until 30 June 2012
  • contributions paid by your employer from your before-tax income (including the compulsory super guarantee and salary sacrifice amounts).
    Last modified: 01 Sep 2016QC 20139