Tax tips for personal super contributions

Tax Deductions for Personal Superannuation Contributions

Before 1 July 2017, an income tax deduction for personal super contributions was only available to people who earned less than 10% of their income from salary or wages.

From 1 July 2017, the 10% rule is removed allowing most Australians under 75 (including those aged 65 to 74 who meet the work test) to claim an income tax deduction for any personal super contributions made into an eligible super fund. These amounts will count towards the individual’s concessional contributions cap and be subject to 15% contributions tax.

Individuals will still be required to lodge a notice of their intention (NOI) to claim the deduction with their super fund or retirement savings provider. This notice needs to be lodged before their income tax return. Individuals must decide the amount they are going to deduct before lodging the NOI. They can only claim a deduction for the amount on their notice.

Members of Commonwealth public sector superannuation schemes, untaxed funds such as constitutionally protected fund (CPF), or certain funds that offer defined benefit interests, will not be eligible to claim a deduction for contributions made to these funds. Instead, if a member wishes to claim a deduction, they may choose to make their contribution to another eligible superannuation fund.


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