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Changes to claiming personal super contributions deductions

The changes to personal super contributions deductions means you may be eligible to claim them this tax time!

Effective 1 July 2017, the 10% maximum earnings condition was removed for the 2017-18 and future financial years. This means most people under 75 years old can claim a tax deduction for personal super contributions (including those aged 65 to 74 who meet the work test).

The removal of the 10% maximum earnings condition means you may be eligible to claim a personal super contributions deduction this tax time.

If you are eligible, you need to:

If you:

  • make personal super contributions from your income after tax (this does not include contributions made under a salary sacrifice arrangement and compulsory super paid by your employer), and

  • want to claim a deduction for these contributions.

Click here to download ATO brochure with more information.


Please Note: Many of the comments in this publication are general in nature and anyone intending to apply the information to practical circumstances should seek professional advise to independently verify their interpretation and the information's applicability to their particular circumstances.

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