Claiming a tax deduction for your own super contributions

How it works

• You pay money into your super fund yourself, after tax (for example by BPAY or bank transfer).
• You tell your fund you want to claim it, using a 'notice of intent to claim a deduction'.
• Your fund sends you a letter (an acknowledgement) confirming it has received your notice.
• We claim the deduction in your tax return, which can reduce the tax you pay.
• Your fund then treats the money as a concessional (before-tax) contribution and usually takes 15% tax from it.

The letter from your fund: why we need it

The ATO doesn't allow the deduction until your fund has acknowledged your notice in writing. Without that letter, we can't include the claim in your return.

Timing matters. Your notice must reach your fund before your tax return for that year is lodged (or by the end of the next financial year, if that's earlier). If your return is lodged first, the deduction for that year is generally lost and can't be added later.

So if you've paid money into super yourself, tell us before we lodge, and send us the letter as soon as you have it.

Two ways to get it done

• Do it yourself before your appointment: most funds have the notice in their online member area or app, or you can use the ATO's form (NAT 71121). Send it to your fund, wait for their letter, then upload it in your client portal or bring it with you. There's no charge from us for this part.
• Or let us help, for a fee: we can complete the notice with you, help you send it to your fund, and follow up the letter before we lodge your return. Ask us for a quote when you book.

Rules to know

• Caps: personal contributions you claim count towards your concessional contributions cap, along with your employer's super and any salary sacrifice. The cap is $30,000 for 2025–26 and $32,500 from 1 July 2026.
• Unused cap: if your total super balance was under $500,000 on the previous 30 June, you may be able to use unused cap amounts from up to five earlier years.
• Going over the cap means extra tax, so check your employer's contributions on your super statement or in myGov first.
• Age 67 to 74: you generally need to meet the work test (40 hours of paid work in 30 days in a row during the year), or the work test exemption, to claim.
• Contributions count in the year your fund receives them. A payment made on 30 June may not arrive until July.
• The deduction can't create or increase a tax loss.
• Once your fund has acknowledged a notice, you can reduce the amount (even to nil) with a new notice, but you can't withdraw it.
• Leaving your fund, rolling over, starting a pension, or asking for a First Home Super Saver release? Send your notice first. Afterwards it may be too late.
• Income over $250,000 (including your concessional contributions): extra contributions tax (Division 293) may apply.
• Some funds, such as some defined benefit and public sector funds, can't accept a notice for every contribution. Check with your fund.

Things to think about

Claiming the deduction means the contribution is taxed in your fund instead, and it can affect other things. For example, contributions you claim don't count towards the government co-contribution. We can tell you how a claim affects your tax return, but we can't advise you whether to put money into super.