Claim a tax deduction
You may be able to claim a tax deduction for making after-tax super contributions
Benefits
How it works
Claiming a tax deduction for after-tax contributions can reduce your taxable income. This could mean you pay less income tax when you complete your income tax return.
For example, if you earned $50,000 and had eligible tax deductions of $500, you’ll only pay income tax on $49,500.
Most people can claim a tax deduction for personal super contributions. These contributions are generally taxed at 15%,1 which may be less than your marginal income tax rate.
Things to consider before claiming a deduction
You’ll pay contributions tax on the amount you claim a deduction for
15% contributions tax1 will apply to the amount you’ve claimed a deduction for. This will be deducted from your account once your tax deduction claim is accepted.
You can’t double-dip with the super co-contribution
You can't receive a government co-contribution for personal contributions you've claimed a deduction for.
Impact on government income tests
The amount you claim for will count towards your reportable super contributions. This will impact your income for the purpose of some tax offsets, deductions, concessions and certain government benefits and obligations.
If you’re unsure if you should claim a tax deduction, try the MoneySmart Super contributions optimiser or talk to your accountant or tax adviser.
How to claim a tax deduction
1. Submit a notice of intent to claim a deduction. You can do this:
- in Member Online - select Contributions - Claim tax deductions
- by completing this form
- by calling us on 1800 005 166.
2. Keep the confirmation we’ll send you
Once you submit your claim, we’ll send you an acknowledgement that we’ve received your intent to claim and confirm the amount. You must receive this acknowledgement from us before claiming the deduction on your tax return.
3. Submit your tax return
You’ll need to state the amount you want to claim as a tax deduction your tax return.
Time is key
You must submit your claim for tax deduction before whichever of the following happens earliest:
- Lodging your tax return for the financial year in which the contribution(s) were made
- The last day of the financial year after the financial year in which you made the contribution(s).
For example, if you made a personal contribution on 20 May 2026, you’ll need to provide us with your claim form by 30 June 2027 or before you submit your 2025-26 tax return, whichever occurs earlier.
Consider the super contribution limits
The government sets limits on the amount you can contribute to super, known as contribution caps. If you overdo it with your contributions, you could find yourself with an unexpected tax bill.
When you claim a tax deduction for your after-tax contributions, the amount you’ve claimed changes to a before-tax contribution and will count towards your before-tax (concessional) cap.
Find out more about the contribution caps and what happens if you go over the limits.
FAQs
You might be able to claim a tax deduction if:
- you’re under 75 years of age (extra rules apply if you’re under 18 or over 67)2
- you made an after-tax super contribution to CareSuper in the relevant financial year
- the funds are still in your account. This means you haven’t withdrawn your super, transferred it to another super fund, opened a Retirement Income account or other super income stream, or split your contributions with your spouse
- you’ve given us a valid notice of intent to claim a tax deduction in the required timeframe (see below).
For more information about eligibility to claim a tax deduction for personal super contributions visit the ATO website, read the Claiming tax deductions for contributions fact sheet, or call us on 1800 005 166.
If you’re eligible, you can claim a tax deduction for all of the after-tax contributions you’ve made to CareSuper during the relevant financial year. But keep in mind that there are caps on how much you can contribute to super before you pay extra tax.
You can’t claim tax deductions for the following:
- super you’ve transferred from another super fund, including foreign funds
- contributions paid by your employer from your before-tax salary, including super guarantee (SG) and salary sacrifice contributions
- downsizer contributions
- First home super saver amounts and COVID-19 early release amounts you’ve recontributed to your account
You can check your eligible after-tax contributions in Member Online.
If you’re submitting your notice of intent to claim a tax deduction using Member Online or over the phone, the amount you can claim is limited to the before-tax cap ($32,500 in 2026-27). If you want to claim a higher amount, you’ll need to use the form to submit your claim.
Claiming a tax deduction for super contributions can impact both your income tax and the tax paid within your super account.
The amount you’ve claimed a tax deduction for reduces your taxable income. This could mean you pay less income tax when you complete your income tax return.
For example, if you earned $80,000 and you successfully claimed a tax deduction for a $10,000 super contribution, you’ll only pay income tax on $70,000.
You should talk to your accountant or tax adviser to understand how your income tax may be impacted.
We need to deduct 15% contributions tax from amounts you claim a tax deduction for. See below for more details.
You generally don’t pay contributions tax when you make after-tax contributions to super.
When you claim a tax deduction for your after-tax contributions, the amount you’ve claimed changes to a before-tax contribution and will count towards your before-tax (concessional) cap.
Before-tax contributions usually attract a 15% contributions tax. 1 Once you claim a tax deduction, we’re required to deduct 15% tax from the amount claimed.
For example, if you claimed a tax deduction for a $1,000 after-tax contribution, we’ll deduct $150 in contributions tax.
You can increase your claim amount by completing a new Notice of intent to claim or vary a deduction for personal super contributions form for the additional amount you want to claim only. Your original paper-based claim will remain in place.
You can vary a notice until the due date for lodging a claim – see timing section above.
Yes. You can’t receive a super co-contribution for personal contributions you’ve claimed a tax deduction for.
If you earn less than $64,293 in 2026-27 and make after-tax contributions to your super, you may qualify for a super co-contribution.
If you claim a tax deduction for all of your after-tax contributions, you won't be eligible for a super co-contribution.
However, if you only claim a deduction for some of your after-tax contributions, you may still be eligible to receive a super co-contribution.
Visit the ATO website or contact us to find out more.
If you’re planning to split part or all of your contributions with your spouse, but also want to claim a tax deduction for them, you must provide us with your intent to claim and wait for our acknowledgement before lodging an application to split the contributions.
If you lodge these the other way round and we’ve accepted your application to split your contribution, we won’t be able to accept your notice of intent to claim a tax deduction.
1 If the total of your income and before-tax contributions is over $250,000 a year, you may pay an extra 15% on some or all of your before-tax contributions, as advised by the Australian Taxation Office (ATO). If you earn $37,000 or less, you may be eligible to receive some or all of this tax back with the government’s low income super tax offset (LISTO). Conditions apply. For details, read our Boosting your super with government help fact sheet.
2 If you’re under 18 at the end of the financial year you made the contribution, you can only claim a deduction if you earned income as an employee or business operator during the financial year. If you’re 67 or over but under 75, you’ll need to satisfy the work test if you want to claim this tax deduction. If you’re 75 or older, you can’t claim a deduction for personal contributions you made more than 28 days after the month you turned 75.
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