Notice of Intent to Claim Super Deduction — Deadline and Rules

If you make a personal super contribution (from your own after-tax money, not salary sacrifice) and want to claim it as a tax deduction, you must lodge a Notice of Intent to Claim a Deduction with your super fund before specific deadlines. Missing these deadlines means losing the deduction.

Why Is the Notice of Intent Required?

When you make a personal contribution, the fund doesn’t know whether you intend to treat it as:

  • A concessional contribution (claimed as a deduction — taxed at 15% in the fund)
  • A non-concessional contribution (after-tax — no deduction, no additional fund tax)

The Notice of Intent formally notifies the fund that you are claiming a deduction. The fund then taxes the contribution at 15% (as it would a concessional contribution) and you claim the deduction in your tax return.

The Deadline for Lodging the Notice of Intent

You must lodge the Notice of Intent by the earlier of:

  1. The day you lodge your income tax return for the year the contribution was made, OR
  2. 30 June of the following financial year

Example:

  • Personal contribution made: 15 March 2024 (FY2023–24)
  • If you lodge your tax return on 20 August 2024: deadline is 20 August 2024 (before lodgement)
  • If you use a tax agent extending to April 2025: deadline is 30 June 2025

Warning: If you lodge your tax return before lodging the Notice of Intent, you cannot subsequently lodge the Notice for that year. Lodge the notice FIRST, then lodge your return.

Additional Conditions

For the deduction to be valid:

  1. You must be under 75 at the time the contribution is made
  2. The contribution must have been made to a complying super fund
  3. The fund must acknowledge the notice (some funds send written acknowledgement; the notice is valid once the fund receives it)
  4. The fund must still hold the contribution (or the relevant portion) — if you have already withdrawn, rolled over, or the fund has paid a benefit using part of that contribution, you can only claim a partial deduction

Partial Notices

You can lodge a Notice of Intent for part of a personal contribution — claiming a deduction for only a portion while the rest remains non-concessional. This is useful for:

  • Situations where a full deduction would exceed the concessional cap ($30,000 in FY2024–25)
  • Situations where the deduction is only partially beneficial given your income

What Happens If You Miss the Deadline?

If the notice deadline is missed:

  • The contribution remains a non-concessional contribution
  • No deduction can be claimed
  • The contribution counts toward your NCC cap ($120,000)
  • No appeal mechanism — the ATO has no discretion to extend this deadline

How to Lodge the Notice of Intent

  • Obtain the ATO form (NAT 71121 — “Notice of intent to claim or vary a deduction for personal super contributions”)
  • Lodge with your super fund directly — not the ATO
  • Most funds accept electronic submission via their member portal
  • Keep a copy for your records

For more: Super Tax, Personal Deductible Super Contributions, Concessional Contribution Cap, Salary Sacrifice vs Personal Contributions. For advice on your super tax strategy, speak with a licensed financial adviser via MoneySmart.