Super and Your Tax Return — What to Claim and How It Works

Superannuation interacts with your tax return in several ways — from claiming a deduction on personal contributions to reporting reportable employer super contributions. This guide explains what you need to know at tax time.

1. Claiming a Deduction for Personal Super Contributions

If you made personal super contributions (i.e., you transferred money from your bank account directly into your super fund — not via your employer’s payroll), you may be able to claim a tax deduction for those contributions.

Eligibility requirements:

• You must be under 75 years old at the time of contribution
• If aged 67–74, you must have met the work test (worked at least 40 hours in 30 consecutive days during the financial year) or qualify for the work test exemption
• You must not have claimed the contribution as a non-concessional (after-tax) contribution

How to claim:

1. Lodge a Notice of Intent to Claim a Deduction (NAT 71121) with your super fund before:
   • The date you lodge your tax return, or
   • 30 June of the following financial year — whichever comes first
2. Your fund must acknowledge receipt of the notice in writing
3. Once the fund acknowledges the notice, include the deducted amount as a deduction in your tax return under “D12 — Personal superannuation contributions”

Critical: The notice must be lodged before you lodge your tax return and before you roll over, commence a pension, or withdraw from the fund. Missing this deadline means the deduction is permanently lost.

See Section 290 Notice of Intent — How to Claim a Super Tax Deduction for the full process.

2. Reportable Employer Super Contributions (RESCs)

If your employer made super contributions above the standard SG rate at your direction (i.e., you salary sacrificed), those excess contributions are called Reportable Employer Super Contributions (RESCs) and appear on your income statement (previously group certificate).

Why RESCs matter:

• They are not included in taxable income (so you don’t pay income tax on them)
• But they are included when calculating:
  • HECS-HELP repayment income
  • Medicare levy surcharge thresholds
  • Family Tax Benefit and other means-tested payments
  • Adjusted taxable income for various government purposes

What to do at tax time: Pre-fill from the ATO’s systems typically captures RESCs automatically in myTax. Check that the RESC amount on your income statement matches what you salary sacrificed.

See Reportable Employer Super Contributions Explained.

3. Low Income Super Tax Offset (LISTO)

If your income is below $37,000 and your employer or you made concessional contributions, you may be eligible for the LISTO — up to $500 credited directly to your super account by the ATO. You don’t need to do anything at tax time — the ATO calculates and pays LISTO automatically based on your tax return.

See LISTO — Low Income Super Tax Offset Explained.

4. Super Co-Contribution

If you made personal (non-concessional) contributions to super and your income was below $60,400 in FY2025–26, you may be eligible for the government super co-contribution — up to $500 per year. Like LISTO, this is paid automatically based on your tax return — no separate claim required.

See Super Co-Contribution Explained.

5. Excess Concessional Contributions — Assessed in Your Tax Return

If your total concessional contributions exceeded the $30,000 annual cap in FY2025–26, the ATO will include the excess in your assessable income in your tax return. You will:

• Pay tax at your marginal rate on the excess (minus a 15% offset for the tax already paid by the fund)
• Receive an excess concessional contributions determination from the ATO
• Have the option to release up to 85% of the excess from your super fund

See Excess Concessional Contributions.

6. Spouse Super Contribution Tax Offset

If you made after-tax contributions to your spouse’s super fund and your spouse’s income was below $40,000 in FY2025–26, you may be eligible for the spouse super contribution tax offset of up to $540 per year. Claim this at D10 in your tax return (via myTax).

See Spouse Super Contributions Explained.

Super Tax Return Checklist

At tax time, check whether any of the following apply to you:

For further reading: Section 290 Notice of Intent, Concessional Contributions — Complete Guide, Personal Super Contributions Explained. For advice on your specific tax situation, consult a registered tax agent or financial adviser through MoneySmart.