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ToeDnicY(Newbie)Newbie
23 May 2025

Hi, I need guidance in understanding the timeframe and tax on personal super contribution:

A super fund will treat your personal contribution(received by the super fund before 30 June) as a concessional contribution when a valid notice of intent has been acknowledged, and the super fund required to deduct 15% tax from those contribution. But this is not a guarantee that the ATO will allow the tax deduction. The final treatment of the contribution will be determined by the ATO (when you lodge your tax return after 1 July)

Question:

If the ATO disallows part or all of your claimed deduction:

1) Can you vary the Notice of Intent after you have lodged your tax return?

2) If the answer of the above is "yes", can the affected contribution be reclassified from a concessional contribution to a non-concessional contribution and 15% contribution tax that was originally withheld on that portion will be refund?


Thanks in advance for your advice

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2 replies
120 views
2 replies

Most helpful response

Most helpful reply

KaraATO(Community Support)Community Support
26 May 2025

Hi @ToeDnicy,


Yes, you can change your Notice of Intent after lodging your tax return, but only in specific circumstances.


Here are some other points to take note of:

  1. You can reduce your deduction amount if we disallow part or all of it, but you can’t increase it after your return is lodged.
  2. If your deduction is denied that amount can be reclassified from concessional to non-concessional, and the 15% tax originally taken may be refunded by your super fund.

As we don't have access to your info, I would recommend reaching out to our technical assistance area for more help on whether you'd be eligible to change the notice of intent after lodgment.

All replies

Most helpful reply

KaraATO(Community Support)Community Support
26 May 2025

Hi @ToeDnicy,


Yes, you can change your Notice of Intent after lodging your tax return, but only in specific circumstances.


Here are some other points to take note of:

  1. You can reduce your deduction amount if we disallow part or all of it, but you can’t increase it after your return is lodged.
  2. If your deduction is denied that amount can be reclassified from concessional to non-concessional, and the 15% tax originally taken may be refunded by your super fund.

As we don't have access to your info, I would recommend reaching out to our technical assistance area for more help on whether you'd be eligible to change the notice of intent after lodgment.

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timeframe and tax on personal super contribution | ATO Community