Notice of Intent to Claim

Notice of Intent to Claim a Deduction for Personal Super Contributions

It is crucial that a notice of intent is provided to the SMSF trustee and the SMSF trustee acknowledges in writing the receipt of the notice.

A notice of intent to claim a deduction for personal super contributions, known as a “section 290-170 notice“, is required to be given to the SMSF trustee by the earlier of:

• the day on which the member lodges their tax return in relation to the year the contribution was made; or
• the end of the financial year following the year in which the contribution was made

The SMSF trustee is required, in writing, to acknowledge the notice before the member lodges their tax return.

Approved Form for Notifying Intent to Claim a Tax Deduction

The notice of intent to claim must be a notice in the approved form which can be downloaded from the Australian Taxation Office (ATO) website, or when going through an SMSF accountant using specialist superannuation software packages they can generate you a notice. Regardless of where the notice is created the form used must include the information required in the ATO form.

The ATO form covers:

• the member’s personal details
• the fund’s details
• confirming if the notice is varying an earlier notice
• the applicable financial year
• the total personal contributions made to the fund in the financial year
• the amount of those contributions
• member’s declaration
• if a member is varying a previous notice they have to provide the amount of personal contributions you made to the fund, the amount claimed in the original notice and the varied amount to be claimed

The notice of intent cannot be revoked or withdrawn but it can be varied. The members may vary the notice to reduce the contribution to as low as nil. You can increase the amount you intend to claim as a tax deduction, simply by giving a second notice with the details of the additional contributions you intend to claim as a deduction.

Eligibility for Deduction for Personal Super Contributions

To be eligible to claim a deduction for personal contribution as an income tax deduction the following criteria must be met:

• a personal super contribution is made by a member to a complying super fund
• if you are over 75 the contribution can be made 28 days after the month in which you turn 75 but the contribution must be attributable to the period prior to your 75th birthday
• if you are aged between 67 and 74 you are required to meet the work test or work test exemption
• if you are under 18, at the end of the financial year, you must be an employee in relation to the superannuation guarantee charge (SGC) purposes or operate a business
• a valid notice of intent to claim an income tax deduction for personal super contributions
• the trustee of the SMSF must acknowledge a valid notice of intent

The SMSF contribution caps need to be considered. In the 2026/27 financial year the concessional contribution cap is $32,500. The tax deduction for personal super contributions cannot create a tax loss and thus the contribution is limited to the member’s taxable income.

Timing to Submit a Notice of Intent to Claim a Deduction

Regardless of the previously mentioned timeframe, other transactions may alter the period for giving a fund a notice of intent.

It is critical the notice is given to the SMSF trustee before the following events to ensure the personal super contribution can validly be claimed as a tax deduction:

• commencing a new pension that includes all of part of the personal contributions being claimed as a tax deduction
• lodgement of a contributions-splitting application (transferring 85% of the concessional contributions from the previous year with a spouse)
• rolling over or withdrawing an account balance which includes contributions subject to a notice of intent

A member can vary their notice of intent up until the date of lodging their tax return unless they are no longer a member of the fund, the trustee has started paying an income stream which includes all of part of the contribution or the trustee no longer holds the contribution.

If the SMSF trustee receives a notice of intent after the date of any of the above transactions it will be an invalid notice which cannot be accepted or acknowledged by the trustee and you will be denied a deduction in your personal tax return.

Common Mistakes

• incorrectly dating or not signing an intent to claim a deduction at the time the contribution is made
• not taking into consideration the timing of transactions such as commencing a new pension, contributions-splitting application or rolling over or withdrawing super which include contributions which are being claimed as a personal super tax deduction
• the personal super contribution would create a tax loss and is unable to be claimed

FAQs on Intent to Claim a Deduction for Personal Super Contributions

What is a notice of intent to claim a deduction for personal super contributions?

If you wish to claim a tax deduction for personal super contributions you must give your super fund a formal notice of intent to claim or vary a tax deduction to the SMSF trustee either before you lodge your tax return or generally the 30th June of the following financial year (whichever is earlier). However, you may need to give a notice to a trustee earlier if you are commencing a new pension or withdrawing super benefits from the fund.

In order to validly claim a tax deduction you must also receive a written trustee acknowledgement of the notice prior to lodging your personal tax return.

If a member is under 67 are they required to give the trustee a notice of intent if they intend to claim a deduction?

Yes. A SMSF trustee can accept member personal contributions. However, the member has to give the trustee a notice of intent to claim a personal tax deduction. The member is not required to meet the work test to have the contribution treated as concessional contributions.

When do I have to lodge a variation?

Generally, it should be lodged in accordance with the same deadline as the original notice covers.

Key Takeaways

• a member must give the SMSF trustee a notice of intent to claim the personal super deduction regardless of the member’s age
• the trustee must provide an acknowledgement to the member prior to them lodging their SMSF tax return
• the work test or work test exemption does not apply to a member under 67 wishing to claim a personal super tax deduction
• consider the timing of giving an intent to claim notice when you are going to claim a personal super tax deduction to commence a pension or rolling over or withdrawing super benefits from the fund

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