Complete this section only if your super fund or retirement savings account (RSA) provider has given you an acknowledgment of your valid notice which advised them of the amount you intend to claim as a deduction.
Essentials
Personal super contributions are amounts you have paid to an eligible complying super fund or RSA to provide superannuation benefits for yourself, or for your dependants in the event of your death.
Most super funds are eligible complying super funds. If you are unsure contact your super fund.
The deduction you claim can only reduce your taxable income to nil. It cannot add to or create a loss.
The deduction you claim may also be used in the income tests for eligibility for certain tax offsets and government benefits. See Income tests.
If you are 65 years old or older, you can make personal contributions only if you meet certain conditions. You should check with your super fund or RSA provider.
If you were under 18 years old on 30 June 2019 and you made the contribution in 2018–19, you can claim a deduction for your personal super contributions only if you earned income from:
- activities or circumstances which treat you as an employee for superannuation guarantee purposes, such as, salary or wages or other remuneration in return for your personal labour or skills
- carrying on a business.
See also
- Superannuation Guarantee Ruling SGR 2005/1 – Superannuation guarantee: who is an employee?
- Taxation Ruling TR 2010/1 – Income tax: superannuation contributions
- Superannuation contributions splitting
What can you claim?
You may be able to claim a deduction for personal super contributions that you made to your super fund or RSA provider from your after-tax income, for example, from your bank account directly to your super fund.
You cannot claim a deduction for super contributions paid by your employer directly to your super fund or RSA provider from your before-tax income such as:
- the compulsory superannuation guarantee
- salary sacrifice amounts
- reportable employer superannuation contributions from your annual income statement/payment summary and shown in the Income tests section.
There are eligibility criteria that you must meet – continue reading.
Are you eligible to claim a deduction?
You may be able to claim a deduction for after-tax personal contributions you made to a complying super fund or RSA provider in 2018–19 if:
- you satisfied the age-related conditions
- you gave a valid notice of intent to your super fund or RSA provider, in the approved form, and advised them of the amount you intend to claim as a deduction (you must give this notice on or before the day you lodge your 2019 tax return or 30 June 2020, whichever is earlier)
- your super fund or RSA provider acknowledged your valid notice
- your super fund was not a
- Commonwealth public sector superannuation scheme (super scheme) with a defined benefit interest
- constitutionally protected fund or other untaxed fund that would not include the contributions in their assessable income
- super fund that notified the Commissioner before the start of the income year that they elected to treat all member contributions to the:
- super fund as non-deductible
- defined benefit interest within the super fund as non-deductible.
Note: You can check if personal contributions made to your fund are not deductible by selecting Fund details under the Super tab in your ATO Online account (accessed via myGov), and referring to the Deductible status.
See also
- Claiming deductions for personal super contributions
- Notice of intent to claim or vary a deduction for personal super contributions
- How do I change an amount previously included on a valid notice?
You cannot claim a deduction for personal super contributions if:
- your personal super contributions were not received by your super fund or RSA provider before 1 July 2019 – contributions received by the super fund or RSA provider after 30 June 2019 can only be claimed as a deduction in the following income year (2019–20), even if you took steps (such as posting a cheque, or initiating a direct debit) prior to 30 June 2019
- you made the contributions more than 28 days after the end of the month in which you turned 75 years old
- you were under 18 years old on 30 June 2019 and you did not receive any income from activities that resulted in you being treated as an employee for the purposes of the superannuation guarantee law or from you carrying on a business
- either of the following applied to you
- you made a contribution that was attributable, either in whole or in part, to a capital gain that you made and you chose to apply the small business capital gains tax retirement exemption to all or part of that capital gain, and you were under 55 years old just before you made that choice, or
- the contribution was attributable, either in whole or in part, to a capital gain and a company or trust chose to apply the small business capital gains tax retirement exemption to all or part of that capital gain, and you were under 55 years old just before the contribution was made
- you did not provide your super fund or RSA provider with a valid notice of intent to claim a deduction in the approved form
- you made contributions to a super fund or RSA provider that are attributable to the following super housing measures:
- downsizer contributions
- re-contributions of amounts released under the first home super saver (FHSS) scheme, or
- you provided your super fund or RSA provider with a valid notice of intent to claim a deduction in the approved form but you have not received an acknowledgment of this notice from your super fund or RSA provider
You may be entitled to a super co-contribution for your personal contributions that you do not claim as a tax deduction. Do not include any amount at this section for the purpose of asking us for a super co-contribution. We calculate this automatically from information reported by your super fund or RSA provider and from other sections on your tax return. For more information, see Superannuation contribution caps and government super contributions.
See also
Completing this section
If you turned 75 years old before 1 June 2018, you are not eligible to claim a deduction for personal superannuation contributions for 2018–19.
We pre-fill your return with personal super contribution deductions that your super fund or RSA provider has acknowledged from your valid notice of intent. Check for deductions not prefilled that your super fund or RSA provider has acknowledged from your valid notice of intent and ensure you add them.
- For each super fund or RSA provider you contributed to and you are eligible to claim a tax deduction, select Add and enter the fund name.
- Answer the question Did you provide your fund (including a retirement savings account) with a notice of intent to claim a deduction for personal superannuation contributions, and receive an acknowledgement from your fund?
If No, go to step 4.
If Yes, go to step 3. - Enter the Fund ABN or Fund TFN.
- Enter the 2018–19 contributions which you are eligible to claim as a tax deduction at Amount.
See Working out your deduction to work out the amount of contributions you are eligible to claim as a tax deduction.
You cannot claim an amount higher than the amount your super fund or RSA provider acknowledged.
The deduction you claim can only reduce your taxable income to nil. It cannot add to or create a loss. - Select Save.
- Select Save and continue.
Note: You can check your super fund details by selecting Fund details under the Super tab in your ATO Online account, accessed via myGov. A link to your fund website will also be provided there which you may find useful.
Record keeping
Keep your notice of intent to claim a deduction and the acknowledgment of your notice from your super fund or RSA provider, as we may ask to see them.