Before you start

Have the following details ready before completing the notice:

• Your tax file number (TFN)
• Your full name and date of birth
• Your postal address and daytime phone number
• Your super fund name
• Your fund ABN
• Your member account number
• Your fund USI, if known
• The financial year the contributions relate to
• The total personal contributions made to the fund for that year
• The amount you intend to claim as a deduction, or the reduced amount if varying an earlier notice

Section A: Your details

In Section A, provide your personal details so the super fund can identify you and match the notice to your account.

You should include:

• Tax file number (TFN)
• Full name
• Date of birth
• Postal address
• Daytime phone number, including area code

Section B: Super fund details

In Section B, enter the details of the super fund that holds the contributions covered by the notice.

You should include:

• Fund name
• Fund ABN
• Member account number
• USI, if known

You can usually find these details in your member statement, product disclosure statement, or through ATO Online. Fund ABN details may also be available through Super Fund Lookup.

Section C: Contribution details

Section C is where you tell the fund whether this is a new notice or a variation of an earlier valid notice.

Is this notice varying an earlier notice?

Select No if this is your original notice, or if you are lodging an additional notice to increase the total amount you intend to claim.

Select Yes if you have already lodged a valid notice for these contributions and now want to reduce the amount you previously said you would claim.

For an original notice

• Enter the financial year in which the personal contributions were made.
• Enter the total personal contributions made to this fund during that year. If the account was transferred from another fund under a successor fund transfer or MySuper transfer, include the total relevant contributions made to both funds.
• Enter the amount of those contributions you are eligible to claim as a tax deduction.

Do not include any amount that has already been included in an earlier valid notice.

Note: the deduction can only be claimed in whole dollars. Any cents left over remain as a non-concessional contribution and count towards the relevant cap.

For a variation notice

• Enter the financial year in which the personal contributions were made.
• Enter the total personal contributions made to this fund during that year. If relevant, include contributions made before a successor fund transfer or MySuper transfer.
• Enter the amount you said you would claim in your original notice.
• Enter the reduced amount you now intend to claim as a deduction.

The revised claim amount cannot be more than the amount stated in the original notice.

Section D: Declaration

Section D contains two declaration options. Complete the declaration that applies to your situation.

You should:

• Print your full name
• Sign the notice
• Date the notice

Choose the correct declaration

Complete the Intent to claim a tax deduction declaration if this is an original notice or an additional notice to increase the amount you intend to deduct.

Complete the Variation of previous valid notice of intent declaration if you have already lodged a valid notice for these contributions and now wish to reduce the amount stated in that notice.

How do I claim a deduction?

To claim a deduction for a personal super contribution, you must give your super fund a valid notice in the approved form.

This generally must be done on or before the earlier of:

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

Your super fund must also acknowledge receipt of the notice before you claim the deduction in your tax return.

Once the fund has acknowledged a valid notice, you cannot revoke or withdraw it. In some circumstances, you may be able to reduce the amount by lodging a variation notice within the allowed time.

After you receive acknowledgment from the fund, you can claim the personal super contribution deduction in your personal income tax return.

Once you have lodged your tax return, you generally cannot vary the amount you are claiming as a deduction unless the ATO has disallowed the deduction.

Important reminders

• Send the completed notice to your super fund, not to the ATO.
• Wait until you receive acknowledgment from the fund before claiming the deduction in your tax return.
• Make sure the fund details and member number are correct before sending the notice.
• Keep a copy of the signed notice and the fund’s acknowledgment for your records.

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 and should not be treated as personal tax advice.