Making personal contributions to your super and wanting to claim a tax deduction? You must submit a Notice of Intent to Claim a Deduction for Personal Super Contributions (also called a Section 290-170 notice or s290 notice) to your super fund — and do so before a strict deadline.
If you miss the deadline, you lose the deduction entirely. It cannot be claimed after the fact.
What Is a Notice of Intent to Claim?
When you contribute money from your bank account to your super fund (not via salary sacrifice — that is already a concessional contribution), you are making a personal contribution. By default, personal contributions are treated as non-concessional — after-tax money on which no further deduction is available.
However, you can elect to treat some or all of your personal contributions as concessional (pre-tax) — by claiming a tax deduction on them. To do this, you must notify your fund using the formal Notice of Intent process under Section 290-170 of the Income Tax Assessment Act 1997 (ITAA 1997).
Once the fund acknowledges the notice, the nominated amount becomes a concessional contribution — taxed at 15% inside the fund, and deducted from your assessable income.
This is especially useful for:
- Self-employed people who don’t receive employer SG contributions and want to make concessional super contributions
- Employees who want to top up their concessional contributions beyond their employer SG and salary sacrifice
- People making a catch-up contribution using unused carry-forward concessional cap amounts
The Section 290 Notice — Step by Step
Step 1 — Make the personal contribution to your super fund
Transfer the amount from your bank account to your fund. Keep the transaction record.
Step 2 — Complete the Notice of Intent form
The ATO provides a standard form: NAT 71121 — Notice of intent to claim or vary a deduction for personal super contributions.
You can:
- Download the form from the ATO website (ato.gov.au) and submit it to your fund in hard copy or electronic form
- Many super funds also provide an online notice of intent process through their member portal — check your fund’s website
The form requires:
- Your name, TFN, date of birth
- The financial year for which you’re claiming
- The amount of personal contributions you want to treat as deductible
Step 3 — Submit the notice to your super fund (before the deadline — see below)
Submit the completed notice to your fund — not to the ATO.
Step 4 — Receive the fund’s acknowledgement letter
Your fund is required to send you a written acknowledgement that the notice has been received and is valid. Keep this acknowledgement — you will need it to complete your tax return.
Step 5 — Claim the deduction on your tax return
Include the deductible amount as a personal super contribution deduction in your income tax return. This reduces your assessable income by the contribution amount.
The Deadline — Critical
You must submit the Notice of Intent before the earlier of:
- The day you lodge your tax return for the financial year in which the contribution was made, OR
- The end of the following financial year (30 June of the year after the contribution was made)
Examples:
- You contributed in FY2024–25 (ending 30 June 2025)
- If you lodge your tax return on 1 September 2025: the notice must be submitted to your fund before 1 September 2025
- If you haven’t lodged your return yet: the notice must be submitted by 30 June 2026 at the latest
The deadline is strictly enforced. There is no extension available through normal channels. The ATO has limited discretion to accept late notices, and this is rarely exercised.
Additional Triggers That Void the Notice
In addition to the deadline, you cannot submit (or the notice is no longer valid for) the amount if:
- The contribution amount has been included in a release authority (e.g. for excess NCC withdrawal)
- You have commenced a pension using those funds (the pension must not have commenced before the notice is submitted for that contribution)
- The fund has returned the contribution to you
- The fund has been wound up
Common Mistakes
Lodging the tax return before submitting the notice: Once you lodge your return, the window closes. Don’t lodge until after the fund has acknowledged your notice.
Forgetting to include employer SG contributions in the CC total: The deductible personal contribution is a concessional contribution and counts toward the $30,000 CC cap. If your employer’s SG contributions are $20,000, you can only claim a deduction on a further $10,000 in personal contributions before hitting the cap. Claiming more results in excess concessional contributions.
Not receiving (or losing) the acknowledgement: If the fund sends the acknowledgement and you don’t retain it, you may have difficulty proving the notice was valid at tax time. Keep a copy of both the submitted notice and the fund’s acknowledgement.
Submitting a partial notice: You can claim a deduction on part of your personal contributions (e.g. you contributed $30,000 but only want to claim $10,000). You can nominate any amount up to the total personal contribution made in that financial year.
Varying or Withdrawing a Notice
Once submitted, a Notice of Intent can be varied (to reduce the amount) or withdrawn (reducing to zero) — but only before:
- You have lodged your tax return for the year, or
- The end of the following financial year (30 June the following year)
You cannot increase a notice above the original amount claimed.
Frequently Asked Questions
Do I need to use ATO Form NAT 71121, or can I use my fund’s form? Many funds have their own Notice of Intent form available through their member portal. These are valid as long as they comply with the legislative requirements (Section 290-180 ITAA 1997). Check with your fund if you’re unsure whether their form is compliant.
I’m self-employed with no employer super contributions — can I claim the deduction? Yes — self-employed people who are not employed (and therefore receiving no SG contributions) can claim a deduction on personal contributions up to the full $30,000 CC cap. You still need to submit the Notice of Intent before the deadline.
If I salary sacrifice, do I need a Notice of Intent? No. Salary sacrifice contributions are already concessional contributions arranged through your employer — no Notice of Intent is required. The Notice of Intent process applies only to personal (after-tax bank transfer) contributions.
I forgot to lodge the notice before my tax return — can the ATO make an exception? The ATO has very limited discretion and rarely accepts late notices. In exceptional circumstances (e.g. natural disaster), the Commissioner may extend deadlines, but this is uncommon. In most cases, a missed deadline means the deduction cannot be claimed.
For official guidance, see the ATO’s section 290 notice information. Related: Super Tax — Complete Guide, Excess Concessional Contributions. For advice on your specific situation, speak with a registered tax agent or licensed financial adviser through MoneySmart.