Claiming a tax deduction for personal super contributions

Claiming a tax deduction for personal super contributions


Members of self-managed super funds (SMSFs) that are eligible can claim an income tax deduction on personal super contributions. Members that intend to do this must notify their fund trustee before lodging their 2019 individual tax return.

The eligibility requirements to claim a deduction for personal super contributions include:

  • Contributions that were made before 1 July 2017 were made to a complying super fund or retirement savings account.
  • Contributions that were made on or after 1 July 2017 were made to a fund that was not:
    • A Commonwealth public sector super scheme for which you have a defined benefit interest.
    • A constitutionally protected fund or another untaxed fund that did not include your contribution in its assessable income.
    • A super fund that notified the ATO before the start of the income year that they would treat all member contributions as non-deductible.
  • Members must meet the age restrictions:
    • If you are aged 75 or older, you can claim a deduction for contributions made before the 28th day of the month after you turned 75.
    • If you are aged 65 or older, you must satisfy the work test or meet the work test exemption criteria in order for your fund to accept your contribution for which you can claim a deduction.

Prior to lodging their 2019 tax return, eligible members must ensure that they supply the SMSF trustee with a notice of intent to claim or vary a deduction for personal super contributions. They must also provide a written acknowledgement from the SMSF trustee of the notice of intent.

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If you believe the matters discussed above are relevant to your business, please contact Darren Smith of our office to discuss further.


Darren is a Chartered Accountant with extensive experience, including working in the big 4 and medium sized firms before becoming a partner of a city based firm in 2000.

He has gained much experience and has extensive knowledge in providing business and taxation advice, superannuation planning, negotiation of sales and acquisitions of businesses and property development. His client base covers a wide range of industry groups.

Darren works with business owners to grow their businesses and create personal wealth within and outside of their business.


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