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Children and super contributions

Section: 2.11

Anyone under age 65, including children (i.e. under age 18), can contribute to super without meeting a work test. Children are subject to the same contributions caps as adults.

Super contributions by or for children

  Employer of Child Child Anyone other than employer or child (eg parent)
Tax deduction available? Yes - for employer Only if child has derived income in the income year from:

- carrying on a business, or
- employment activities.

A child must also meet all other requirements for claiming a personal tax deduction.
No
Tax status of contribution Concessional - Concessional if tax deduction claimed, or
- Non-concessional if valid deduction notice is not submitted and acknowledged.
Non-concessional
Contributions tax applied to contribution Max 15% - Max 15% if concessional, or
- 0% if non-concessional.
0%

Last modified: Thursday, August 24, 2017