Claiming tax deductions – personal super contributions - Technical overview

General conditions
Purpose	Personal contributions must be made to a complying fund for purpose of providing superannuation benefits
Maximum earnings (10%) test	This test was removed effective from 1 July 2017 and individuals can generally deduct their personal super contributions, subject to the exclusions below.
Age limits	Individual must be age at least 18 or more when contribution made (unless deriving income from carrying on a business or engaging in employment-related activities), and Contribution must be made within 28 days after month individual turns 75
Deduction notice	Valid notice of intention to claim a tax deduction (a deduction notice), in ATO approved form, must be given to fund trustee within certain timeframes
Notice acknowledgement	The trustee of the fund must have acknowledged the notice
Contributions excluded	Individuals are unable to claim: downsizer contributions personal contributions of CGT retirement exemption amounts if under the age of 55 transfers from foreign superannuation funds cannot be claimed, and contributions to constitutionally protected funds or defined benefit interests in Commonwealth public sector superannuation schemes
Sufficient assessable income	A deduction for a personal contribution cannot result in or add to a tax loss

Deduction notices

Deduction notice conditions
Timeframes for lodgement	Notice must be lodged with fund before earlier of: lodgement of tax return for year contributions were made; and end of financial year after financial year contributions were made
When is a notice invalid?	Notice invalid if: not in respect of the contribution; includes all or part of an amount covered by a previous notice; or when person gave notice: they were not a member of the fund trustee no longer holds contribution (see Taxation Ruling TR 2010/1) trustee has begun to pay a super income stream based in whole or part on contribution (see Taxation Ruling TR 2010/1), or person has applied to split contributions with spouse (and trustee has accepted application).
Varying a notice	Notice cannot be revoked or withdrawn Notice can be varied, but only so as to reduce the amount claimed Variations are ineffective in circumstances similar to those in which notice is invalid

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