Benefits of super tax deductions
If you pay after-tax money to your super (a personal/voluntary contribution), you may be able to claim a tax deduction for it. Depending how much you earn, it's a great way to save on tax if you're not able to salary sacrifice.
Pay less tax
Claiming a tax deduction lowers your taxable income – so depending on your income, you could pay less tax.
Great long-term benefits
Generally, you'd pay less tax on investment earnings inside super compared to other investments.
How to claim super contributions as a tax deduction
It's easy to claim a tax deduction on money you add to your super.
Follow these steps
Log in and add money to your super
Make an after-tax voluntary contribution (also called a personal super contribution) in Member Online or by BPAY. Just remember to make your BPAY® payment by 21 June so it goes through to your account before the end of the financial year.
Tell us you want to claim
Claim your tax deduction in Member Online, or send us the ATO's paper form, leaving 7–10 business days for postage. You can wait until after 1 July to make a claim but if you want to do it sooner, wait at least 3 days after making your final contribution (to make sure the money's in your account). Tell us you want to claim a deduction before you lodge your tax return or by 30 June the following year, whichever is earlier.
Wait to hear from us
We'll write to let you know when we've processed your request. With so many members claiming a tax deduction around the end of the financial year, it can take up to 8 weeks for your confirmation letter or email to arrive.
Add it to your tax return
When you do your tax return, list the amount you're claiming as personal superannuation contributions in the Individual tax return supplement. Find out more.
Keep in mind there are strict rules for claiming your super contributions as a deduction. For more information, talk to an accountant or tax agent.
Log in to Member Online and claim
How the contributions tax affects your tax deduction
Although you made the contributions from your after-tax pay, when you tell us you want to claim a tax deduction, your super fund reclassifies them as before-tax (concessional) contributions.
This means you pay the 15% super tax on your contribution. (If your income plus before-tax contributions is more than $250,000/year, an extra 15% tax may apply.)
So the benefit of claiming a tax deduction on your super contributions depends on your normal tax rate, and how much your contribution would be reduced by super tax. This means it might not be right for everyone.
Keep in mind there are limits on how much you can add to your super each year. These limits are called contribution caps. When you claim a tax deduction on your contributions, they will be counted towards your before-tax contributions cap. Going over your limit could mean paying extra tax.
Find out more about tax and your super.
Here’s a simple example
If you add $10,000 to your super and want to claim a tax deduction, the super tax of 15% takes $1,500 off, meaning you've added $8,500 to your super balance.
By claiming a tax deduction for it, you'll lower your taxable income, which can mean you pay less income tax.
See what your tax return could look like after claiming any tax deductions.
MoneySmart's Income Tax Calculator
Find out roughly how much tax you've paid for the year, not counting deductions.
See the difference in the 2024–25 tax rate based on income...
| Your income | Income tax rate (ATO) | Super tax rate |
|---|---|---|
| Up to $18,200 | 0% | 15% |
| $18,201 – $45,000 | 16% on amount over $18,200 | 15% |
| $45,001 – $135,000 | $4,288 plus 30% on amount over $45,000 | 15% |
| $135,001 – $190,000 | $31,288 plus 37% on amount over $135,000 | 15% |
| $190,001 and over | $51,638 plus 45% on amount over $190,000 | 15% - 30% |
Frequently asked questions
Can I claim a super tax deduction at any age?
If you're aged from 67 up to 75 years old, you need to meet the work test or work test exemption to claim a tax deduction. Once you're over 75, you can't make contributions that you could claim a tax deduction on. Find out more.
Are super contributions tax-deductible?
You can claim a tax deduction for any personal/voluntary after-tax super contributions, such as adding money from your bank account to your super account.
You can't claim a tax deduction:
- On before-tax (concessional) contributions (e.g. salary sacrifice contributions or your employer's SG contributions)
- On First Home Super Saver Scheme (FHSSS) amounts or COVID-19 withdrawals you've re-contributed to your super
- On downsizer contributions
- On spouse contributions (you may get a tax offset for it)
- If you've started a retirement income product using the before-tax contributions you want to claim
- If the money is no longer in your account (e.g. if you've withdrawn it or switched super funds)
- If the contribution was a transfer/rollover from another fund (including foreign pension funds)
- If you want to receive the government's super co-contribution for low income earners on your after-tax contributions.
Should I claim a tax deduction for personal super contributions?
It depends on your personal circumstances, so it's always a good idea to get financial advice.
For example, if someone earns less than $60,400 for the year and makes a voluntary contribution, they may get the government's super co-contribution unless they claim a tax deduction. So they have to decide which of those would be more helpful.
Of course, if you can't claim a tax deduction this financial year, there are many other ways you can grow your super.
Are employer super contributions tax-deductible?
Generally, employer super contributions won't be the tax-deductible type of contribution.
For example, the SG contributions your employer has to make are not tax-deductible.
And if you salary sacrifice to your super through your employer, these are not tax-deductible because they are before-tax payments.
However, with some employers such as the Queensland Government, you make standard member contributions through your employer. These could be tax-deductible, unless you have a Defined Benefit account. Find out more.
Are spouse super contributions tax-deductible?
No, contributions to your spouse's super account are not tax-deductible, but there is a tax offset you might be able to claim.
If you meet the eligibility criteria, you can claim a tax offset. The amount of the offset depends on your partner's income and how much you pay to their super.
How much super can I claim as a tax deduction?
There are limits on how much you can add to your super each year. If you add more than those limits, you may pay extra tax.
Get started today
Make a contribution
Make a personal super contribution now using your BPAY details from Member Online.
Claim your tax deduction
Check your total personal super contributions and claim your tax deduction in Member Online.