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Super contributions tax concessions

Conditions for claiming a tax deduction for personal super contributions

Section: 4.2

The following primary conditions must be met to be eligible to claim a tax deduction for a personal super contribution:

  • the taxpayer makes a personal contribution to a complying super fund or RSA for themselves for the purpose of providing super benefits.
  • The contribution is not made to one of the following types of complying super funds:
    • a defined benefit interest in a Commonwealth public sector superannuation scheme
    • an untaxed super fund and
    • a fund prescribed by regulations that prevents members from claiming tax deductions. As at May 2017 no funds or contributions have been regulated for this purpose.
  • the taxpayer deducts the contribution for the income year in which the contribution is made
  • the taxpayer submits a valid notice to the fund trustee (see Taxpayer's valid notice (290-170 notice) below)
  • the fund trustee gives the taxpayer an acknowledgement of receipt of the valid notice

Additional conditions must be met if:

  • the contribution is made prior to 1 July 2017 and the taxpayer is an employee (see 10% rule for employees - applies to contributions made prior to 1 July 2017 below)
  • the taxpayer is under age 18 (see Age-related conditions below), or
  • the contribution is sourced from the sale of an active asset, where the small business CGT concessions apply.

Last modified: Friday, August 25, 2017