Who can claim
This deduction is available to individuals.
- The personal contribution is made to an eligible complying fund and is included in the fund's assessable income.
- If you are under 18 at the end of the income year, you also earn income as an employee or business operator.
- For a contribution made from age 67 to 74, you satisfy the work test by working at least 40 hours in a consecutive 30-day period, or satisfy the one-off work-test exemption.
- You give the fund a valid notice of intent by the earlier of lodging that year's tax return and the end of the following income year, and receive the fund's acknowledgement before claiming.
What you cannot claim
- Employer and salary-sacrifice contributions, rollovers, foreign-super transfers, downsizer contributions and specified FHSS recontributions are not deductible personal contributions.
- From age 75, only contributions made by the 28th day after the end of the month in which you turn 75 can qualify.
- A notice is not valid for an amount the fund no longer holds, an amount already used to start an income stream, a contribution covered by a splitting application, or an amount released under the FHSS scheme.
- The deduction cannot create or increase a tax loss under section 26-55.
How the amount is worked out
Claim the valid acknowledged amount, limited by section 26-55 to the assessable income remaining after other deductions. The concessional contributions cap does not cap the deduction itself; exceeding the cap can instead produce additional tax.
Records the ATO expects
- Contribution receipt
- Notice of intent
- Fund acknowledgement
- Age and work-test evidence where relevant
- Rollover, withdrawal, income-stream, splitting and FHSS records
- Contributions-cap information
Before you rely on this rule
Check the age and work-test conditions, notice validity and concessional-cap consequences before claiming.
Where this rule comes from
Primary source: ATO personal super contributions (Updated 22 May 2024). Reviewed 30 July 2026. Covers the 2025-26 and 2026-27 income years.