Many Australian workers may be eligible to claim a tax deduction for after-tax super contributions, also called personal super contributions or non-concessional contributions. Claiming a tax deduction for your personal super contributions may help reduce the amount of tax you pay, depending on your circumstances.

If you do claim a tax deduction on personal contributions to your super, 15% contributions tax will be deducted from the contribution/s used in your claim. The amount will also count towards the concessional contributions cap.

If eligible, you can claim a tax deduction for:

  • Voluntary contributions you have made by transferring funds from your bank account to your QSuper account (e.g. using BPAY®)1
  • Standard member contributions made after-tax (most employees of the Queensland Government make these).

To be eligible to claim a deduction, you must:

  • Make personal after-tax contributions (non-concessional contributions) to your QSuper Accumulation account before 30 June of the financial year you want to claim the deduction. We must have also received it before 30 June of the financial year;
  • Use the ATO approved Notice of intent to claim or vary a deduction for personal super contributions form to notify QSuper of the amount you intend to claim as a deduction before you submit your tax return;
  • Receive QSuper's acknowledgement of your notice of intent to claim a deduction
  • Be a QSuper member with an Accumulation account at the time you give the form to us;
  • Be under age 65;
  • If you are under 18 at the end of the financial year in which you made the contribution, you must have earned income as an employee or carrying on a business; and
  • If you are aged 65 to 74, you must meet the work test (work 40 hours within 30 consecutive days in a financial year). If you are 75 or older, you cannot claim a deduction for contributions that were made more than 28 days after the month you turned 75.

Read our fact sheet for more information about the eligibility requirements and consider talking to your tax accountant for professional advice. This is particularly important if you are approaching your concessional contributions cap for the year, or if you might be eligible for the Government’s super co-contribution.

Any employer contributions or salary sacrifice contributions you make also form part of the $25,000 concessional contribution cap, so factor these in when you’re working out how much of your contributions you want to claim a tax deduction for.

If you plan to claim a tax deduction for a super contribution, you must formally notify your super fund in writing before you lodge your annual tax return, start an income stream or transfer your funds.

  1. Complete the Notice of Intent to Claim or Vary a Deduction for Personal Super Contributions
  2. Return the completed form to: QSuper GPO Box 200 Brisbane QLD 4001
  3. Once processed we will send you an acknowledgement which will include a claim amount listed. Make sure you claim the amount listed in this acknowledgement when you lodge your tax return.

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1. If you’re a defined benefit account member, we use a formula to calculate the concessional contributions associated with your account, which are called notional taxed contributions. Special rules apply for members who had an existing defined benefit account at 12 May 2009.
2. Plus applicable levies.
3. QInvest Limited (ABN 35 063 511 580, AFSL and Australian Credit Licence number 238274) is ultimately owned by the QSuper Board (ABN 32 125 059 006) as trustee for the QSuper (ABN 60 905 115 063). It’s a separate legal entity, responsible for the financial services and credit services it provides. Advice fees apply.
4. For the relevant financial year.