Deductibility of a super payment by a company

 Author: KaraATO(Community Support)Community Support

3 Sept 2025

Hi @accolade,

I think you’re asking about claiming a deduction for a personal super contribution made to the superfund.

Based on what you’ve said, the super contributions you’re wanting to claim a deduction on is not eligible, as it was a compulsory super guarantee or salary sacrificed super contribution made to the fund by an employer.

If eligible, individuals who have personally contributed super to their complying superfund can ask for the tax treatment of those payments be changed, also known as claiming a tax deduction.

The way they do this is by sending a Notice of Intent (NOI) to their superfund and get acknowledgment from the fund and then claiming the deduction in their tax return.

A member must give the notice (or variation) to the superfund 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.

This means as long as the eligible contribution has been recognised by the superfund within that income year, it can be included within the NOI form.

If you're referring to a company wanting to claim a deduction for super contributions they make to their employee's superfund, this isn't something that can be claimed on tax.