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Super contributions tax concessions

Children and tax deductions for super

Section: 4.7

A child may claim a tax deduction for contributions they make to their super if the child meets the criteria set out in sections 4.2 and 4.3. Parents cannot claim tax deductions for contributions made to the child's super fund on behalf of the child. The only exception to this is where the parent is also the child's employer.

An employer of a child can claim a tax deduction for super contribution made to a child's super if the employer meets the criteria.

Tax deductibility of super contributions by or for children

Super contribution for a child under 18 which is made by
  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 valid deduction notice submitted and acknowledged 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: Friday, August 25, 2017