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Rose63(Newbie)Newbie
27 May 2024

I forgot to lodge a Notice of Intent to Claim on my super contributions for both the 2021/2022 and the 2022/2023 financial years. I have already lodged these returns. Is it too late to lodge it now and then amend these returns?

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2,023 views
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Taxduck(Taxicorn)Taxicorn
27 May 2024

Under ATO guidelines to super funds:

A member must give you their notice (or variation) by whichever of the following dates occurs first: 

  • the day they lodge their income tax return for the income year in which the contribution was made
  • the end of the income year following the income year in which the contribution was made.

If you haven't provided your super fund with a notice of intent to claim a super deduction then it is too late as you have lodged these tax returns.

See full link. (under Important information)

https://www.ato.gov.au/individuals-and-families/super-for-individuals-and-families/self-managed-super-funds-smsf/in-detail/smsf-resources/smsf-technical/notice-of-intent-to-claim-a-deduction

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Most helpful reply

Taxduck(Taxicorn)Taxicorn
27 May 2024

Under ATO guidelines to super funds:

A member must give you their notice (or variation) by whichever of the following dates occurs first: 

  • the day they lodge their income tax return for the income year in which the contribution was made
  • the end of the income year following the income year in which the contribution was made.

If you haven't provided your super fund with a notice of intent to claim a super deduction then it is too late as you have lodged these tax returns.

See full link. (under Important information)

https://www.ato.gov.au/individuals-and-families/super-for-individuals-and-families/self-managed-super-funds-smsf/in-detail/smsf-resources/smsf-technical/notice-of-intent-to-claim-a-deduction

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I forgot to lodge a Notice of Intent to Claim for my super contribtions. Can I amend my tax return? | ATO Community