Step 1: Make the personal super contribution

The process starts when you make a personal contribution to your super fund from your after-tax money. Before claiming a deduction, it is important to identify which contributions you want to claim and which financial year they relate to.

Keep your records, including contribution confirmations, bank records, and fund statements, so you can confirm the amount that was actually received by the fund.

Step 2: Complete the Notice of Intent and send it to your fund

Once the contribution has been made, you need to give your super fund a valid Notice of Intent to claim or vary a deduction for personal super contributions.

This notice tells the fund how much of your eligible personal contribution you intend to claim as a tax deduction. The notice should be sent to your super fund, not to the ATO.

In general, the notice must be given to the fund on or before the earlier of:

• the day you lodge your tax return for that year, or
• the end of the following income year.

When completing the notice, make sure your personal details, fund details, member number, financial year, and contribution amounts are correct.

Step 3: Wait for acknowledgment from the super fund

After you send the notice, your super fund should provide an acknowledgment if the notice is valid.

This is an important part of the process. You should not claim the deduction in your tax return until the fund has acknowledged your notice.

Keep a copy of both the notice and the acknowledgment for your records.

Step 4: Claim the deduction in your tax return

Once you have received the fund’s acknowledgment, you can claim the personal super contribution deduction in your tax return.

If you use myTax

In myTax, the claim is made in the personal super contributions section under other deductions.

If you lodge a paper tax return

For a paper return, the deduction is claimed at D12 Personal superannuation contributions in the supplementary tax return.

Depending on your circumstances, you may also need to include fund-related details such as the fund name, ABN or TFN, and your account or member number where the paper form requires them.

Step 5: Check the amount you are claiming

Before lodging your tax return, make sure the deduction amount you are claiming matches the amount covered by the acknowledged notice.

It is also a good idea to check that:

• the amount does not exceed the personal contributions you made for that financial year
• you are only claiming the amount you intended to deduct
• the amount is shown correctly in whole dollars where required
• your tax return reflects the same amount as your acknowledged notice

Step 6: Lodge a variation if you need to reduce the claim

If you have already submitted a valid notice and need to reduce the amount you intend to claim, you may be able to lodge a variation notice.

A variation is generally used to reduce an earlier amount, not to increase it beyond what you originally reported through valid notices or beyond the personal contributions made for the year.

Once your tax return has been lodged, changing the amount can become much more difficult, so it is best to check everything carefully before lodging.

Common mistakes to avoid

• Sending the notice to the ATO instead of the super fund
• Claiming the deduction before receiving acknowledgment from the fund
• Claiming the wrong amount in the tax return
• Using the wrong fund or member details
• Waiting too long to give the notice to the fund
• Forgetting to sign the notice if a signed copy is required

General information only

This website is an independent information and form-preparation tool. It is not affiliated with the Australian Taxation Office or any super fund. The information on this page is general in nature only and should not be treated as personal tax advice.