Work out your tax saving from claiming a personal super contribution as a deduction. The calculator checks your base and carry-forward concessional cap, applies 15% contributions tax and Division 293 where relevant, and compares claiming the deduction against leaving the amount as non-concessional to pursue the government co-contribution. It also surfaces the Notice of Intent deadline — a commonly missed trap.
Sets the concessional cap, SG rate and tax rates used below.
Total amount you put into super from your own money this FY (not salary sacrifice or employer SG).
The figure you’ll put on your Notice of Intent. Any unclaimed balance stays as a non-concessional contribution.
Salary + investment + business income. Used to calculate your marginal rate and Div 293 exposure.
12% of qualifying earnings for 2026-27. Leave blank if self-employed with no SG.
Separate from the contribution above — don’t double-count.
Only used to test Division 293: your income for surcharge purposes adds reportable fringe benefits to taxable income.
Net financial investment loss plus net rental property loss, also added back for Division 293.
Under 18: needs work/business income. From your 67th birthday: work test applies. Turning 75: only contributions made by 28 days after the end of your birthday month.
Needed for co-contribution and carry-forward eligibility, using your combined balance across all funds.
Optional. Copy the available amount from ATO online services → Super → Information → Carry-forward concessional contributions. It can only be used when your 30 June 2026 TSB was below $500,000.
40 hours of gainful employment in 30 consecutive days during the FY.
Required for super co-contribution eligibility.
Deadline —Notice of Intent deadline: lodge with your super fund by 30 June 2028 — or the day you lodge your tax return for the year, whichever is earlier. The ATO has no discretion to extend (s 290-170 ITAA 1997).
Age eligibility: OK — Under 67: no work test required — you can claim regardless of employment status.
Net tax benefit (this split)$1,700.00
Deduction claimed$10,000.00
Left as non-concessional$0.00
Base concessional cap (2026-27)$32,500.00
Effective cap (base + carry-forward)$32,500.00
Already used (SG + SS + prior)$0.00
Cap room left for this contribution$32,500.00
Marginal rate30%
Income tax + Medicare saved$3,200.00
15% contributions tax inside super−$1,500.00
Government co-contribution$0.00
Scenario comparison
Scenario
Deductible
Tax saved
Contrib. tax
Co-contrib.
Total
Full deduction ★
$10,000.00
$3,200.00
−$1,500.00
$0.00
$1,700.00
All non-deductible (pursue co-contribution)
$0.00
$0.00
−$0.00
$0.00
$0.00
Split: $1,000 non-deductible for co-contribution, rest deductible
$9,000.00
$2,880.00
−$1,350.00
$0.00
$1,530.00
Before you lodge —
Give your Notice of Intent to your super fund BEFORE you start a pension, withdraw, or roll over, then keep the fund's written acknowledgement before you claim. If you move money out first, the notice is not valid for that portion under s 290-170(2)(c) ITAA 1997.
The table below shows the net benefit of claiming a $10,000 deduction at each 2026-27 marginal rate bracket. Fund tax (15%) is fixed; income tax saved varies with your marginal rate and includes the 2% Medicare levy. Assumes no prior concessional contributions — full $32,500 cap available.
Income (example)
Bracket range
Marginal rate
Tax saved
Fund tax (15%)
Net benefit
$45,000
$18,201–$45,000
15%
$2,076
$1,500
$576
$90,000
$45,001–$135,000
30%
$3,200
$1,500
$1,700
$160,000
$135,001–$190,000
37%
$3,900
$1,500
$2,400
$220,000
$190,001+
45%
$4,700
$1,500
$3,200
Bracket boundaries and rates from 2026-27 config. Division 293 does not apply at these income levels. Net benefit = income tax saved (incl. Medicare) minus 15% contributions tax.
Division 293 — above $250,000
Division 293 imposes an extra 15% tax on concessional contributions when your income for surcharge purposes (taxable income after the deduction plus reportable fringe benefits and net investment losses, but not reportable super contributions) plus your low tax contributions (concessional contributions up to the cap) exceeds $250,000. The effective fund-side rate doubles from 15% to 30%, shrinking but not eliminating the net benefit.
Example — income $265,000, $10,000 deduction, no prior concessional contributions
Div 293 threshold$250,000
Contributions tax (15%) + Div 293 (15%) — effective 30%$3,000
Income tax saved (47% combined rate)$4,700
Net benefit$1,700
At a 47% combined rate (45% + 2% Medicare) with 30% effective contributions tax, the net benefit per dollar is 17% — the same percentage as a 32% earner with no Division 293. The Division 293 charge is billed separately by the ATO after your fund pays contributions tax; it does not change the deduction figure on your tax return.
Worked examples
Example 1 — Alex, self-employed, income $54,000, $2,000 personal contribution
Alex's income is in the co-contribution taper band ($49,293–$64,293). Claiming the deduction saves income tax but forfeits the government co-contribution. The split strategy captures both.
Full deduction
Deductible$2,000
Non-deductible$0
Income tax saved$670
Fund tax$300
Govt co-contribution$0
Total net benefit$370
All non-deductible
Deductible$0
Non-deductible$2,000
Income tax saved$0
Fund tax$0
Govt co-contribution$343
Total net benefit$343
Split: $1,000 non-deductible, rest deductible
Deductible$1,000
Non-deductible$1,000
Income tax saved$335
Fund tax$150
Govt co-contribution$343
Total net benefit$528
Because the co-contribution taper reduces the match to the same amount whether Alex contributes $1,000 or $2,000 non-deductible, leaving $1,000 non-deductible secures the full available match while the remaining $1,000 still earns the deduction benefit.
Example 2 — Sam, salary employee, income $115,000, employer SG $7,000, $15,000 personal contribution
Sam's income is above the co-contribution upper threshold ($64,293), so the co-contribution is unavailable regardless. The full deduction uses $15,000 of the $32,500 cap (after $7,000 employer SG), leaves $10,500 cap remaining, and no Division 293 applies.
Effective deductible (cap remaining after $7,000 SG)$15,000
Income tax saved (32% combined rate)$4,800
Fund tax (15%)$2,250
Division 293$0
Govt co-contribution (income above threshold)$0
Net benefit — full deduction$2,550
Net benefit — all non-deductible$0
Salary sacrifice vs personal deductible
Both routes put pre-tax dollars into super, both are taxed at 15% in the fund, and both consume the same $32,500 concessional cap. For an employee on a steady salary the end result is usually identical to the dollar — the choice is about timing, control and paperwork, not the tax outcome.
Salary sacrifice
Personal deductible contribution
Who can use it
Employees only, and only if the employer offers an arrangement
Anyone eligible to contribute — employees, sole traders, retirees within the age rules
When you decide
In advance, before the salary is earned — sacrificing pay you have already earned does not work
After the fact, any time up to the NOI deadline
Tax relief arrives
Every pay, through lower PAYG withholding
As a deduction in your return, so the cash comes back at assessment
Paperwork
One written agreement with the employer
Contribute, lodge the NOI, wait for the fund's written acknowledgement, then claim at D12
Cap treatment
Counts towards the $32,500 concessional cap
Counts towards the same $32,500 cap
Fund tax
15%
15%
Government co-contribution
Never eligible — it is a concessional contribution
Eligible only on the portion you do not claim, which is why the split strategy above exists
Main failure mode
Employer reduces SG base or does not process it — check the agreement preserves SG on pre-sacrifice salary
Rolling over, starting a pension or withdrawing before you give the notice makes it invalid for that portion
Lean salary sacrifice when
Your income is predictable, you want the benefit spread across the year instead of a lump at assessment, and you would rather not manage a form. It also removes the risk of a rejected notice entirely.
Lean personal deductible when
You are self-employed, your income is lumpy, your employer will not offer sacrifice, or you only know late in the year how much room you have — for example after a capital gain, a bonus, or a check of your carry-forward balance.
You can use both in the same year. Just add them together against the cap — plus employer SG — before contributing, and check your carry-forward room if the total would otherwise exceed $32,500.
Lodging the notice
A personal contribution is not deductible because you meant it to be — it becomes deductible only when a valid notice reaches your fund and the fund acknowledges it. The sequence matters more than the form.
1.Make the after-tax contribution to your fund, and make sure it is received on or before 30 June to count for that year.
2.Lodge the notice of intent — most funds accept it in their member portal; the ATO form NAT 71121 is the fallback if yours does not.
3.Wait for the fund's written acknowledgement. Until it arrives you have no deduction, and the fund can validly refuse a notice that arrives too late.
4.Claim the acknowledged amount at label D12 in your return. The amount you claim, not the amount you contributed, is what becomes concessional.
5.Do not roll over, start a pension with, or withdraw the contribution before you give the notice — the notice is not valid for money the fund no longer holds or has begun paying a pension from.
The deadline has no discretion. Section 290-170 requires the notice on or before the earlier of the day you lodge the return for that year, or 30 June of the following year. Give it on any day after the day you lodge and the notice is invalid for that contribution — the ATO cannot extend it. If you contributed in 2026-27, the outside date is 30 June 2028, but the practical date is the day you lodge. A notice can be varied downwards before the same deadline; it can never be increased.
FAQ
What is a Notice of Intent (NOI) to claim a personal super deduction?
If you made a personal (after-tax) contribution to super and want to claim it as a tax deduction, you must lodge a Notice of Intent to Claim a Deduction form (NAT 71121) with your super fund. Your fund acknowledges the notice in writing, and only then can you claim the amount at question D12 of your tax return. The contribution becomes concessional and counts towards your $32,500 concessional cap for 2026-27.
When is the NOI deadline for a 2026-27 contribution?
Section 290-170 ITAA 1997 requires you to give the NOI to your fund on or before whichever is earlier: (a) the day you lodge your 2026-27 tax return, or (b) 30 June 2028. You must also receive the fund's written acknowledgement before claiming the deduction. Lodge early, before starting a pension, withdrawing, or rolling funds out.
Why does claiming the deduction disqualify me from the government co-contribution?
The super co-contribution (up to $500 for 2026-27) only matches non-concessional personal contributions. Once you claim a deduction, the contribution becomes concessional and is excluded from the match. If your total income is at or below $49,293 and you meet the other co-contribution rules, consider leaving up to $1,000 as non-deductible so you can still receive the full $500 match. Between $49,293 and $64,293 the maximum match tapers down as income rises (see Example 1).
What happens if I claim more than my concessional cap allows?
Excess concessional contributions are added to your assessable income and taxed at your marginal rate. You get a 15% tax offset for the contributions tax the fund already paid. You can elect to release up to 85% of the excess from super to pay the tax. The fix is usually to reduce the amount on your NOI to stay at or below the cap — you can vary the notice, but only to reduce the amount and only up to the earlier of the end of the day you lodge that year's tax return and the end of the next financial year (30 June). A variation that only removes an amount you were not allowed to deduct is not tied to that cut-off.
Does the deduction count towards my $32,500 concessional cap?
Yes. The amount you claim counts towards your concessional cap, along with employer SG and salary sacrifice. If all three combined exceed $32,500, the excess treatment above applies. The carry-forward rule (unused cap from the last 5 FYs, TSB < $500k at 30 June 2026) can give you extra headroom — use our super carry-forward calculator to check.
I'm 70 — can I still claim a deduction?
Yes, provided you meet the work test: 40 hours of gainful employment in 30 consecutive days during the 2026-27 financial year. A once-only work-test exemption may apply in the year after full retirement if your TSB at the prior 30 June was below $300,000. From age 75 you can only claim for contributions made within 28 days after the end of the month in which you turned 75.
Can a self-employed person claim a personal super deduction?
Yes — self-employed contributions are the most common use of this deduction. The mechanics are identical: make the after-tax contribution, lodge the NOI, receive acknowledgement, claim at D12. The $32,500 concessional cap still applies, and the carry-forward rule can let you deduct up to the full sum of unused caps from 2021-22 through 2025-26 if your TSB was under $500,000 at 30 June 2026.
Is salary sacrifice or a personal deductible contribution better?
For an employee on a steady salary the tax outcome is the same: both are concessional, both are taxed at 15% in the fund, and both consume the same $32,500 cap. Salary sacrifice delivers the benefit through lower PAYG withholding each pay but must be agreed before the income is earned and requires a willing employer. A personal deductible contribution is decided after the fact, up to the notice of intent deadline, which suits lumpy or self-employed income — at the cost of the notice, the acknowledgement and waiting until assessment for the cash. You can use both in the same year; just add them to employer SG before testing the cap.
How do I lodge a Notice of Intent with my super fund?
Make the after-tax contribution, then lodge the notice through your fund's member portal — or on ATO form NAT 71121 if the fund has no online option — stating the amount you intend to claim. Wait for the fund's written acknowledgement, then claim that amount at label D12 of your return. Do not roll over, start a pension with, or withdraw the contribution before you give the notice, because the notice is not valid for money the fund no longer holds or has begun paying a pension from (s 290-170(2)(c)). Keep the written acknowledgement before you claim the deduction (s 290-170(1)(c)).
What breaks an NOI?
Rolling over to another fund, starting a pension with the contribution, or withdrawing the contribution — all BEFORE you give the fund your NOI — makes the notice invalid for that portion (s 290-170(2)(c)). Give the NOI first, then move the money if needed; a notice already given stays valid even if the acknowledgement arrives afterwards. You still need the written acknowledgement before you claim the deduction (s 290-170(1)(c)).
How is the net tax benefit of a personal super deduction calculated?
Net benefit = (marginal income tax rate + Medicare levy − 15% contributions tax) × deductible amount. For example, at 30% marginal rate with 2% Medicare: (32% − 15%) × $10,000 = $1,700. At 45% marginal rate: (47% − 15%) × $10,000 = $3,200. Division 293 raises the effective contributions tax to 30% for high-income earners, reducing but not eliminating the benefit. The net benefit reference table on this page shows engine-computed values for each 2026-27 bracket.
Does Division 293 make a personal super deduction worthless for high earners?
No. Division 293 raises the effective contributions tax from 15% to 30% when your income for surcharge purposes (taxable income after the deduction plus reportable fringe benefits and net investment losses, but not reportable super contributions) plus your low tax contributions (concessional contributions up to the cap) exceeds $250,000. At a 47% combined marginal rate (45% + 2% Medicare), the net benefit per dollar is 47% − 30% = 17% — the same percentage as a 32% earner with no Division 293. On a $10,000 deduction that is roughly $1,700 net benefit even after Division 293. The charge is billed separately by the ATO and does not reduce the deduction itself.
Uses 2026-27 concessional cap ($32,500), user-entered ATO carry-forward availability, 15% contributions tax, Division 293 threshold ($250,000), and 2026-27 co-contribution thresholds ($49,293 / $64,293) from the centralised tax-year config. Division 293 income is taxable income after the deduction plus any reportable fringe benefits total and total net investment loss you enter (both default to nil). Does not automatically verify your ATO balance. Confirm your NOI status with your super fund in writing before rolling over, starting a pension, or withdrawing.
