Personal tax deductible contributions
If you wish to claim a tax deduction for personal contributions, you must satisfy the following conditions:
- You meet the age-related conditions (see below);
- You made personal contributions to WA Super;
- You’ve advised us of the amount you intend to claim as a deduction using the approved ATO form, which is available here
- We’ve acknowledged your notice of intent and agreed to the amount you intend to claim as a deduction; and
- You satisfy the ‘maximum earnings as an employee’ condition (see below, but only relevant in respect of contributions made prior to 1 July 2017)
Age Related Conditions
If you’re aged 75 or older, you can only claim a deduction for contributions you made before the 28th day of the month following the month in which you turned 75.
If you’re under 18 at the end of the income year in which you made the contribution, you can only claim a deduction for your personal super contributions if you also earned income as an employee or a business operator during the year.