You may be able to claim a deduction for personal superannuation contributions that you made to your superannuation fund or RSA provider from your after-tax income, for example, from your bank account directly to your superannuation fund.

You cannot claim a deduction for superannuation contributions paid by your employer directly to your superannuation fund or RSA provider from your before-tax income such as:

  • the compulsory superannuation guarantee
  • salary sacrifice amounts
  • reportable employer superannuation contributions shown on your annual payment summary.

Before you can claim a deduction for your personal after-tax superannuation contributions, you must have:

There are other eligibility criteria that you must meet – continue reading.

Are you eligible to claim a deduction?

You may be able to claim a deduction for personal contributions you made to a complying superannuation fund or RSA in 2018–19 if:

  • you satisfied the age-related conditions
  • you gave a valid notice of intent to your superannuation fund or RSA provider, in the approved form, and advised them of the amount you intend to claim as a deduction (you must give this notice on or before the day you lodge your 2019 tax return or 30 June 2020, whichever is earlier)
  • your superannuation fund or RSA provider acknowledged your valid notice
  • your superannuation fund was not a
    • Commonwealth public sector superannuation scheme with a defined benefit interest
    • constitutionally protected fund or other untaxed fund that would not include the contributions in their assessable income
    • superannuation fund that notified the Commissioner before the start of the income year that they elected to treat all member contributions to the
      • superannuation fund as non-deductible
      • defined benefit interest within the superannuation fund as non-deductible.

 

https://www.ato.gov.au/Individuals/Tax-return/2019/Supplementary-tax-return/Deduction-questions-D11-D15/D12-Personal-superannuation-contributions-2019/