By Philippa Billings, Chief Advice Officer, Otivo
Most people assume the deadline is 30 June. It isn't, and the assumption costs Australians a deduction they've already paid for every year. The rule is a race between two dates, and the one that usually arrives first is entirely within your control — you trigger it yourself, the morning you lodge your tax return. Get the order wrong and the money stays in super, which is fine, but the deduction is gone permanently. Here's how the two dates work, and the form that has to beat both of them.
Quick answer
A valid notice of intent to claim a deduction must reach your super fund before the earlier of two dates: the day you lodge your tax return for the financial year the contribution was made, or the end of the following financial year. Your fund must then acknowledge the notice before you can claim the deduction. Missing either condition means no deduction is available.
The two-date rule
For a personal contribution made in the 2026-27 financial year, the notice must reach your fund before the earlier of:
- The day you lodge your 2026-27 tax return, or
- 30 June 2028, being the end of the financial year after the one the contribution was made in.
Here's why that ordering matters so much. If you lodge your 2026-27 return on 15 July 2027 — and plenty of people lodge in the first fortnight of July — the deadline was 14 July 2027. That's almost a full year earlier than the outside date, and the outside date is the one everybody remembers.
There's a second requirement that trips people up separately. The fund has to acknowledge the notice, in writing, before the deduction can be claimed. Lodging the form on the same day as the return doesn't work, because the acknowledgement hasn't happened yet.
What is a notice of intent, and where does it come from?
It's a form that tells your super fund you intend to claim a deduction for all or part of a personal contribution made in your own name. Without it, the fund treats the contribution as non-concessional — no contributions tax on the way in, and no deduction for you.
With a valid, acknowledged notice, the treatment flips. The fund deducts 15% contributions tax, the contribution counts toward your concessional contributions cap, and you claim the deduction in your return. Funds provide their own version of the form, and the ATO publishes a standard one.
How much can be claimed?
The concessional contributions cap is $32,500 for the 2026-27 financial year, up from $30,000 in 2025-26. That single cap covers all your concessional contributions combined — employer super guarantee, any salary sacrifice arrangement, and any personal contributions you claim a deduction for. They are not three separate limits.
For a 45-year-old on $120,000, the super guarantee alone accounts for $14,400 of that cap before any voluntary contribution is made. The room available for a deductible personal contribution is what's left after everything else, which is why the ATO's record of your contributions is the sensible starting point rather than the cap figure itself.
$32,500 is the general cap. Members eligible for carry-forward may have a higher effective cap in a given year.
What if you have unused cap from earlier years?
Carry-forward can lift the effective cap well above the general figure. The mechanics and the eligibility conditions are separate things, and conflating them is where most confusion starts.
The mechanics:
- Carry-forward has been available since 1 July 2018.
- Unused concessional cap amounts can be carried forward for up to five financial years.
- Unused amounts are used oldest-first, and they expire after five years.
The eligibility conditions, all three of which must be met:
- Total Super Balance below $500,000 on 30 June of the prior financial year.
- Unused concessional contributions cap space in one or more of the previous five financial years.
- Eligibility to make super contributions, which generally means being under age 75. Funds can accept contributions up to 28 days after the end of the month in which a member turns 75.
Who pays extra tax on concessional contributions?
Individuals whose combined income and concessional contributions exceed $250,000 in a financial year pay an additional 15% on the concessional contributions above that threshold, bringing the total to 30% rather than 15%. That's Division 293 tax, and the threshold hasn't moved since it was introduced.
Income for the Division 293 threshold is broader than salary. It includes taxable income, reportable fringe benefits, net investment losses and the concessional contributions themselves — which is why people are sometimes caught by it at a salary well below $250,000.
Worth being clear about what this does and doesn't mean. At 30%, concessional contributions remain concessionally taxed for anyone on the top marginal rate of 45% plus the Medicare levy. Division 293 narrows the gap; it doesn't close it.
Does the deduction always produce a benefit?
Not automatically, and the arithmetic changed on 1 July 2026. A deductible contribution is taxed at 15% going into super, so the benefit comes from the difference between that and your marginal rate. For 2026-27, the second marginal rate is 15% on income between $18,201 and $45,000, down from 16% the year before, plus the 2% Medicare levy.
Claiming a deduction that reduces taxable income into that band produces a much smaller difference than one that reduces income taxed at 30% or 37%. Below the $18,200 tax-free threshold, a deduction has nothing to reduce, while the fund still deducts contributions tax. Otivo's tax-deductible personal contributions module works through eligibility and the effect on your own figures, and the salary sacrifice module covers the alternative route to the same cap.
Frequently asked questions
What happens if I go over the concessional cap?
The excess is included in your assessable income and taxed at your marginal rate, with a 15% tax offset for the tax the fund has already paid. An excess concessional contributions charge also applies. You can elect to release up to 85% of the excess from your super fund.
Do I need to meet a work test to claim a deduction?
It depends on your age. Under 67, no work test applies to personal deductible contributions. Between 67 and 74, you must meet the work test — 40 hours of gainful employment across 30 consecutive days — or qualify for the work test exemption, in the year the contribution is made. From 75, voluntary contributions generally can't be made, with limited exceptions such as mandated employer contributions and downsizer contributions. The work test was removed for non-deductible contribution types from 1 July 2022, but it was not abolished for personal deductible contributions.
Can I vary a notice of intent after lodging it?
You can generally reduce the amount covered by a valid notice, within the same deadlines, provided you haven't already left the fund or started a pension with the contribution. You can't increase it after the deadline has passed.
When does a contribution actually count?
When your fund receives the money, not when you send it. Electronic transfers made close to 30 June can land in the next financial year and count against the following year's cap. Since 1 July 2026, employer contributions run to a tighter timetable under the payday super rules, but personal contributions are still governed by receipt.
Otivo Pty Ltd holds AFSL and Australian Credit Licence No. 485665.
Sources
- Australian Taxation Office, Claiming deductions for personal super contributions, 2026.
- Australian Taxation Office, Contributions caps, 2026-27.
- Australian Taxation Office, Division 293 tax.
- Australian Taxation Office, Individual income tax rates 2026-27.
- Treasury Laws Amendment (More Cost of Living Relief) Act 2025.
Disclaimer
The information in this communication is current as at August 2026 and has been prepared by Otivo Pty Ltd ABN 47 602 457 732, AFSL and Australian Credit Licence No. 485665. This content is general information only and has been prepared without taking into account your objectives, financial situation or needs. It is not personal financial or taxation advice and should not be relied on as such. Before acting on any information, you should consider its appropriateness having regard to your personal circumstances. This material must not be reproduced in whole or in part, or posted on any social media platform, without the prior written consent of Otivo Pty Ltd.