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Super contributions tax concessions

Children and tax deductions for super

Section: 4.4

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:
  • carrying on a business, or
  • employment activities.

A child must also meet all other requirements for claiming a personal tax deduction

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
Contributions tax applied to contribution Max 15%
  • Max 15% if concessional, or
  • 0% if non-concessional

Last modified: Tuesday, July 23, 2019