Planning to Claim a Deduction on Super Contributions? 

How to claim a deduction

If you are eligible and want to claim a tax deduction for your personal super contributions, you must first notify your fund that you intend to do so.

Notice of intent to your fund

You must give a valid notice in the approved form to your fund. A notice of intent is only valid if:

• you are still a member of your fund
• your fund still holds the contribution (special rules apply for full or partial voluntary rollovers, and situations where there has been a successor fund transfer or a MySuper transfer)
• it does not include all or part of an amount covered by a previous notice
• your fund has not started paying a super income stream using any of the contribution
• you haven’t lodged an application to split the contribution for which you intend to claim a deduction (even if the application hasn’t been dealt with by your fund)
• the contributions in the notice of intent have not been released from the fund you've given notice to under the FHSS scheme
• the contributions in the notice of intent don't include FHSS amounts you recontributed to your fund.

If you tell your super fund you want to claim a tax deduction after you’ve moved all your super to another fund or taken it all out as a lump sum, you won’t be able to get the deduction. If you’ve only moved or taken out part of your super, you can only claim a deduction on the part of your contribution that is still in the fund.