Concessional Contributions

Notice of intent to claim a tax deduction for super contributions

Notice of intent to claim a tax deduction for super contributionsIn order for an individual to claim a tax deduction for a personal superannuation contribution a Notice of Intent to Claim must be submitted to their super fund.

The notice of intent to claim requirement is created by section 290.170 of the ITAA 1997, which says that:

You must give to the trustee of the fund or the RSA provider a valid notice, in the approved form, of your intention to claim the deduction.

Hence the notice of intent to claim is sometimes called a s290.170, or section 290, notice.

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