What is the concessional contributions cap for super?

The concessional contributions cap limits the total amount of pre-tax super contributions you can make each financial year. For the 2024-25 financial year, the general concessional contributions cap is $27,500. Exceeding this cap can result in additional tax liabilities, as confirmed by the Australian Taxation Office.

Can I claim super contributions as a tax deduction, and how does it work?

In Australia, some super contributions may be tax deductible, but the rules depend on how the contribution was made and whether the right paperwork is lodged on time. This matters in the lead-up to EOFY because a mistake with caps, timing or notices can mean a deduction is reduced or not available a

Skill level: General guidance
Time: Varies
Trade: Tax & Deductions
Updated: 4 November 2026

How do tax-deductible super contributions work in Australia?

What key rules govern tax deductions for super contributions?

In general, personal contributions you make to your super from after-tax money may be claimed as a tax deduction if you’re eligible and you submit a valid notice of intent to claim to your super fund, then receive an acknowledgement before lodging your tax return or before certain other events happen.

Employer super contributions, including Super Guarantee amounts and many salary sacrifice contributions, are generally already treated as concessional contributions, so the tax treatment is different from claiming a deduction for a personal contribution.

Tax-deductible super contributions usually count towards your concessional contributions cap. Caps can change over time, and going over the relevant cap can create extra tax consequences, so contribution planning matters.

Timing is important. For a contribution to be relevant for a particular financial year, the super fund generally needs to receive it in that year, not just have it initiated or transferred by you before 30 June.

Eligibility can be affected by practical issues such as your age, your total contribution position for the year, whether the fund still holds the contribution, and whether you’ve already started a pension or rolled the money to another fund before lodging the required notice. The ATO has detailed guidance, and a registered tax agent can help check the steps.

What would a tax specialist review regarding my super contributions?

Whether the contribution is actually eligible to be claimed as a personal deductible contribution, or whether it has already been dealt with through salary sacrifice or employer contributions.

Your expected taxable income, existing concessional contributions for the year, and whether claiming a deduction is likely to be useful or limited in practice.

Whether the notice of intent has been prepared correctly, lodged with the super fund on time, and acknowledged before your tax return is lodged or amended.

Whether broader contribution rules are relevant, including carry-forward concessional contribution rules, total super balance considerations, and any interactions with other EOFY tax planning steps.

Whether claiming the deduction could affect other parts of your position, such as government entitlements, Division 293 exposure, or the mix between retirement planning and short-term cash flow.

Common Costly Mistakes

Assuming every voluntary super contribution is automatically tax deductible.

Missing the deadline for lodging a valid notice of intent with the super fund.

Exceeding the concessional contributions cap by forgetting to include employer and salary sacrifice contributions.

Contributing close to EOFY and assuming the money was received by the fund in time when it actually wasn’t.

When To Get Professional Help

DIY often stops making sense when you’ve made multiple types of super contributions, changed jobs, salary sacrificed, or want to maximise EOFY deductions without triggering cap issues. It’s also worth speaking with a professional if you’ve rolled over super, started a pension, or you’re unsure whether the paperwork has been handled correctly.

Talk To A Specialist

If you’re considering claiming a deduction for super contributions, a quick review with a registered tax agent can help confirm what’s generally available and what steps still need to be done. If you’d like tailored help, speak with a registered tax agent here: /finance/enquire?service=tax

Frequently Asked Questions

Can I claim my personal super contributions on tax?

Potentially, yes. In general, personal contributions made from after-tax money may be deductible if you meet the rules and give your super fund a valid notice of intent to claim, then receive its acknowledgement. Whether it works for you depends on your contribution type, timing and overall tax position.

Do I need to lodge a notice of intent to claim a deduction for super contributions?

Usually, yes, if you want to claim a deduction for eligible personal contributions. The notice must generally be given to your super fund and acknowledged before you lodge your tax return or before the contribution is no longer fully held by that fund. Missing this step is a common reason deductions fail.

Are salary sacrifice super contributions tax deductible?

Salary sacrifice contributions are generally arranged through your employer and are usually treated differently from personal deductible contributions. In many cases, they already count as concessional contributions without you separately claiming them as a personal deduction. A tax agent can help you work out how they fit into your overall cap position.

What happens if I go over the concessional contributions cap?

Going over the cap can lead to extra tax consequences and added administration, even if the contribution was made with good intentions before EOFY. The exact outcome depends on your circumstances and the type and amount of contributions involved. This is one of the main reasons contribution strategies should be checked before year-end.

Can I claim a deduction if I put money into super just before 30 June?

Sometimes, but the key issue is when the super fund actually receives the money. A transfer initiated by you before 30 June may not count for that year if the fund receives it later. Leaving contributions until the last minute can create avoidable problems.

Important — General Information Only

This is general information only, not personal tax & deductions advice. It does not take into account your objectives, financial situation or needs, and what you can claim depends on your individual circumstances. You should consider your own position and seek advice from a registered tax agent or other appropriately licensed professional before acting. For authoritative guidance, see the ATO and the Tax Practitioners Board (TPB); only a registered tax agent can charge a fee to prepare or lodge a tax return on your behalf.

Frequently asked questions

Can I claim my personal super contributions on tax?: Potentially, yes. In general, personal contributions made from after-tax money may be deductible if you meet the rules and give your super fund a valid notice of intent to claim, then receive its acknowledgement. Whether it works for you depends on your contribution type, timing and overall tax position.
Do I need to lodge a notice of intent to claim a deduction for super contributions?: Usually, yes, if you want to claim a deduction for eligible personal contributions. The notice must generally be given to your super fund and acknowledged before you lodge your tax return or before the contribution is no longer fully held by that fund. Missing this step is a common reason deductions fail.
Are salary sacrifice super contributions tax deductible?: Salary sacrifice contributions are generally arranged through your employer and are usually treated differently from personal deductible contributions. In many cases, they already count as concessional contributions without you separately claiming them as a personal deduction. A tax agent can help you work out how they fit into your overall cap position.
What happens if I go over the concessional contributions cap?: Going over the cap can lead to extra tax consequences and added administration, even if the contribution was made with good intentions before EOFY. The exact outcome depends on your circumstances and the type and amount of contributions involved. This is one of the main reasons contribution strategies should be checked before year-end.
Can I claim a deduction if I put money into super just before 30 June?: Sometimes, but the key issue is when the super fund actually receives the money. A transfer initiated by you before 30 June may not count for that year if the fund receives it later. Leaving contributions until the last minute can create avoidable problems.
What is the concessional contributions cap for super?: The concessional contributions cap limits the total amount of pre-tax super contributions you can make each financial year. For the 2024-25 financial year, the general concessional contributions cap is $27,500. Exceeding this cap can result in additional tax liabilities, as confirmed by the Australian Taxation Office.

Written by Taxwise, the Tax & Deductions specialist at Aus.Tools.