The first thing to do is check whether the notice was actually sent to the fund and whether it was sent using the correct process. Some funds accept a signed paper form, while others use an online or electronic process. If the notice was sent to the wrong place, was incomplete, or did not follow the fund’s process, that can delay things or result in the notice not being accepted as valid. The ATO’s instructions also make it clear that if you send an invalid notice, the fund will not be able to acknowledge it, and you will need to lodge a new valid notice.

It is also worth checking the details on the notice itself. Errors in the financial year, contribution amount, member number, or other key details can cause problems. A notice must be in the approved form and contain the required information. If important information is wrong or missing, the fund may not be able to treat it as a valid notice.

Another issue to consider is whether something has happened to the contribution after it was made. The ATO notes that special rules apply if part of the super interest has been rolled over or withdrawn, and a valid notice cannot be given for the whole amount in some cases. Problems can also arise if the fund no longer holds the contribution in full. That is one reason it is usually better to lodge the notice before making major changes to the account if you intend to claim a deduction.

If your notice appears to have been sent correctly and you are simply waiting, the practical next step is to follow up with the super fund. Check whether they received the notice, whether they require anything further, and whether they consider the notice valid. In general, the ATO expects a valid notice to be acknowledged by the fund, and for APRA-regulated funds the current ATO guidance to funds says a valid notice should be acknowledged immediately, unless a specific exception applies.

If you are close to lodging your tax return and still do not have the acknowledgment, do not claim the deduction yet. The ATO’s myTax and paper return instructions say you may either wait to lodge your tax return until you receive the acknowledgment, or lodge without claiming the deduction and then request an amendment once the acknowledgment is received. Until the acknowledgment has been received, you are not entitled to the deduction.

If the fund tells you the notice is invalid, the next step is usually to work out why and, if still possible, lodge a new valid notice before the deadline. In general, the deadline is the earlier of the day you lodge your tax return for that year or the end of the following income year. If the deadline has already passed, fixing the problem can become much harder or impossible for that year.

As a practical checklist, start by confirming that the contribution was actually received by the fund and that your notice was sent to the correct place. Then check the financial year, amount, member details, and whether any rollover, withdrawal, or other account change may have affected the contribution. If the fund has not acknowledged the notice, follow up with them before lodging your tax return. If the acknowledgment still has not arrived, wait to claim the deduction or lodge without the claim and amend later once the acknowledgment is received.

Common mistakes when lodging a Notice of Intent

Common mistakes include sending the notice to the ATO instead of the super fund, using the wrong financial year, entering the wrong contribution amount, waiting until after lodging the tax return, or assuming the deduction can be claimed before the fund acknowledges the notice. Another problem can arise where a rollover, withdrawal, or other change has affected the contribution before the notice is lodged.

Common reasons an acknowledgment may be delayed or not issued

Common reasons include the notice not being sent to the right place, the fund requiring its own process to be followed, incorrect or incomplete details on the notice, the notice being invalid, or the contribution having been affected by a rollover, withdrawal, or similar change before the notice was dealt with.

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.