Super contributions tax concessions
Children and tax deductions for super
A child may claim a tax deduction for contributions they make to their super if the child meets the criteria set out in section 4.1.
Parents (or people other than the child) 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 contributions made to a child's super if the employer meets the criteria set out in section 4.2.
|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:
A child must also meet all other requirements for claiming a personal tax deduction
|Tax status of contribution||Concessional||
|Contributions tax applied to contribution||Max 15%||
Last modified: Tuesday, July 23, 2019