Don’t get your super tax deductions wrong!

SMSF technical expert and columnist for The Australian newspaper
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Key points

  • You need to follow the rules to the letter including telling your super fund in writing that you intend to claim these contributions (and your super fund needs to acknowledge your correspondence in writing too).
  • In a 2013 Super Complaints Tribunal case, a superannuant tried to argue that the super fund had not sent him the proforma letter in order to get out of back taxes.
  • However, it was not the responsibility of the super fund to do so.


Claiming personal super contributions as a tax deduction is an important tax benefit that many people access. However, the mechanics of this deduction aren’t without some twists and turns. It’s amazing how quickly the wheels can fall off, the concession lost and unexpected additional tax and penalty interest can be payable.

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